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VAT and GST Refunds

Alain Charlet and Stéphane Buydens discuss the cross-border VAT refund mechanisms and show how jurisdictions and businesses cooperate in the international OECD forum to improve existing practices

 
Alain Charlet and Stéphane Buydens discuss the cross-border VAT refund mechanisms and show how jurisdictions and businesses cooperate in the international OECD forum to improve existing practices
 
Some countries cite their form of value added tax as a goods and services tax (GST). For ease of reading we refer in this article to all value added taxes as VAT.
Neutrality of VAT v the real world
 
Businesses sometimes incur VAT on expenses in a foreign country while having no taxable activity or being established in that country. These expenses may be...

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