


Which countries have introduced OECD’s SAF-T
Standard Audit File for Tax SAF-T Harmonised transactional data schema for simplified exchange with tax authorities The countries below have implemented (or propose) the OECD’s Standard Audit File for Tax (SAF-T). This is an harmonised XML schema of company transaction data from accounting records for

Global VAT Split Payments
More countries experiment with removing VAT cash payments to combat fraud Many countries are again evaluating split payments: the Netherlands and even the UK are undergoing evaluations and pilots. The VAT split payment mechanism is used across various regions to improve tax compliance, reduce fraud,

Trump right about discriminatory VAT for wrong reason?
VAT is a neutral tax for businesses and cross-border trade; but does it offer discriminatory boost via fiscal devaluation? President Trump has Value Added Tax in his sights. On 13th February 2025, he signed a memo, “Fair and Reciprocal Plan”, initiating a review of trading

Cross-border chain transactions with VAT Advisor

EU VAT triangulation with VAT Advisor

VAT TV January 2025 news

Gendered VAT burden and reform
Gender inequality in the VAT system and wider tax sphere Does the VAT burden unfairly fall more heavily on women than men? There is lots of proof it does resulting from gender differences in consumption expenditures. For example, Akram- Lodhi and Van Staveren study in

OECD tax reforms unlikely following US election; DST & trade retaliation risks
US presidential election means OECD Pillar 1 tax agreement unlikely Digital Service Taxes back on agenda with risk to tariff retaliation See our DST country implementations tracker. The OECD’s negotiations with around 120 counties on rewriting the rules on taxing cross-border digital services (‘Pillar 1′)
