Consumption tax

Session material - Third Global Forum on VAT, 5-6 November 2015, Paris


Please click here to download all PowerPoint presentations (.zip, 12MB). The complete list is found below.


Plenary Session 1 - An overview of VAT policy trends and developments from around the world

  • Presentation by Lincoln Marais, African Tax Administration Forum (ATAF)

  • Presentation by Christophe Waerzeggers, International Monetary Fund (IMF)

  • Presentation by Chongjun Tan, People’s Republic of China

  • Presentation by Abhishek Chandra Gupta, India

  • Presentation by Dieudonné Lokadi Moga, Democratic Republic of the Congo


Plenary Session 2 - A selection of emerging VAT policy issues and challenges

  • Presentation by Donato Raponi, European Commission

  • Presentation by Alain Cornet, BIAC

  • Presentation by Tor Lande, Norway


Plenary Session 3 - The International VAT/GST Guidelines: Status update

  • Presentation by Gabriel Schutte, Netherlands

  • Presentation by Liz Chien, OECD

  • Presentation by Karl-Heinz Haydl, BIAC


Parallel Session A: General rules for determining the place of taxation of B2C services and intangibles

  • Presentation by Lesley O’Connell Xego, South Africa

  • Presentation by Jessica Dove, BIAC

  • Case Study


Parallel Session B: Specific rules for determining the place of taxation of B2C services and intangibles

  • Presentation by Rebecca Millar, University of Sydney

  • Presentation by Colin Ager, BIAC

  • Case Study


Plenary Session 4 - Determining the place of taxation for B2C supplies of services and intangibles

  • Presentation by Massimo Morarelli, Italy

  • Presentation by Walid Loussaief, Tunisia


Parallel Session C: Collecting the vat on supplies made by non-resident suppliers

  • Presentation by Erik Maehlen Larsen, Norway

  • Presentation by Eri Kataoka and Hiroko Matsui, Japan

  • Presentation by Julien Brugere,BIAC


Parallel Session D: Enforcing vat in cases where the supplier is not located in the jurisdiction of taxation

  • Presentation by Walter Hellerstein, University of Georgia

  • Presentation by John Farrell, Ireland

  • Presentation by Stefan Teuber, Germany


Plenary Session 5: Endorsing the completed set of guidelines and looking ahead

  • Presentation by Nii Ayi Aryeetey, Ghana

  • Presentation by Jo Drum, Australia


Plenary Session 6: Collecting VAT/GST on imports of low value goods

  • Presentation by Kshama Purohit, United Kingdom

  • Presentation by Ana-Maria Caraman, European Commission

  • Presentation by. P.N. Pandey, World Customs Organisation

  • Presentation by Steven Pope, BIAC


Parallel Session E:  Co-operative compliance an overview of models and experiences

  • Presentation by Michael Hewetson, OECD

  • Presentation by Marcio F. Verdi, CIAT

  • Presentation by Gabriel Schutte, Netherlands


Parallel Session F: The design and application of anti-avoidance rules in a VAT context

  • Presentation by Didier Cornillet, Centre de rencontre et d’étude des dirigeants des administrations fiscales (CREDAF)

  • Presentation by Michael Walpole, University of New South Wales

  • Presentation by Bastien Llorca, France

  • Presentation by Marcos Alvarez, Spain


Plenary Session 7: Supporting the guidelines in practice dispute minimisation and application in cases of evasion and avoidance

  • Presentation by Sze Teen Wong, Singapore

  • Presentation by Hilde Bervoets, Belgium


Plenary Session 8 : The economic impact of VAT rate structures and changes

  • Presentation by Michael Keen, International Monetary Fund

  • Presentation by Simon Loretz, HIS Institute for Advanced Studies


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