Cross-Border VAT/GST Disputes: Why 2026 Enforcement Is Different
From 1 January 2026, the EU's VAT in the Digital Age (ViDA) reform moved into its operational phase, and tax authorities from the UAE to India to Australia have shifted from writing digital VAT/GST rules to enforcing them — cross-checking filings against platform and payment data rather than waiting for voluntary compliance. The result is a sharp rise in the kind of friction this book addresses directly: disputes over registration, place of supply, and double or non-taxation that arise the moment a transaction crosses a border.
Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution, from Kluwer Law International, is drawn from the work of the Vienna Multi-Stakeholder Group on VAT and Disputes — a forum that brings together government officials, in-house tax leaders and academics specifically to study why these disputes happen and how they can be prevented before they reach litigation.
What makes this volume useful in practice is that it does not stop at describing the problem. It maps comparative country approaches, analyses binding cross-border rulings and administrative cooperation tools, and proposes concrete mechanisms for aligning positions across VAT, customs and transfer-pricing authorities — the kind of coordination that digital-first enforcement now demands.
For readers building out an international tax collection, this title pairs naturally with our wider Taxation catalogue, which now includes new titles on investment arbitration and EU fiscal sovereignty alongside this one.
Q&A
Q: Why are cross-border VAT/GST disputes increasing?
A: Digital and cross-border trade has grown faster than the administrative coordination between tax authorities, and 2026 enforcement reforms like the EU's ViDA rollout mean authorities are now actively cross-checking filings rather than relying on voluntary compliance.
Q: Does this book focus on one country's VAT system?
A: No. It takes a comparative, multi-jurisdictional approach, drawing on contributions from tax authorities and practitioners across different VAT and GST regimes.
Q: Who is behind the research in this volume?
A: The Vienna Multi-Stakeholder Group on VAT and Disputes, led by contributors including Jeffrey Owens and Anastasiya Piakarskaya of WU Vienna's Global Tax Policy Center, alongside Richard Stern and Ine Lejeune.
Q: Is this book only useful for litigators?
A: No. It is written as much for prevention as for resolution — useful for in-house VAT/GST teams and tax administrations seeking to avoid disputes before they escalate, not only for those already in litigation.
Q: Where can I buy this book?
A: From CLNZ Books at clnzbooks.com. The price includes worldwide shipping, and payment can be made by credit card or PayPal.