The importance of VAT/GST in both, developed and developing nations, cannot be overestimated. A VAT/GST system has been implemented in nearly 150 countries, and in times of international company tax competition its relevance as a source of tax revenue is continuously increasing. Consequently, the volume of case law and legislation pertaining to VAT has grown enormously in recent years, with a corresponding increase in interest in VAT among practising lawyers, policy-makers and academic commentators. It is with this in mind that an international team of experts has assembled to provide a forum for the systematic analysis of current developments in VAT law. The World Journal of VAT/GST Law (WJOVL) is intended to become a primary source of informed comment and analysis among European practitioners and scholars,and a vital source of information and discussion at the international level. The journal will consist of an Editorial, Articles, Reports on Current Developments and Case Law, and Book Reviews.
The World Journal of VAT/GST Law is a peer-reviewed journal. For information about the peer-review process and requests for evidence of peer-review please contact the General Editor or Hart Publishing.
The World Journal of VAT/GST Law is an online journal but printed copies are available upon request.
To read the editorial of the first issue please click here
To read the editorial of the second issue please click here
DOWNLOAD SAMPLE PAPER
The article by Marie Lamensch Are 'reverse charging' and the 'one-stop-scheme' efficient ways to collect VAT on digital supplies? and the comment by Ben JM Terra and Elze T Terra The proposal on the EU VAT treatment of vouchers are available to download free of charge.
To read these sample papers please click on the 'Sample Paper' link and follow the instructions.
Please click here for the latest publication dates for each of our Journals.