Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution

Authors

Anastasiya Piakarskaya, Richard Stern, Ine Lejeune, Jeffrey Owens

ISBN: 9789403516066

Published: June 2026

Format: Hardcover

Language: English

Publisher: Kluwer Law International

Despatched in 11 to 13 days.

Description

As VAT and GST regimes multiply across jurisdictions, cross-border transactions increasingly trigger disputes over registration, place of supply, and double or non-taxation. This volume, drawn from the work of the Vienna Multi-Stakeholder Group on VAT and Disputes, brings together government officials, in-house tax leaders and academics to map the causes of cross-border indirect-tax conflict and propose concrete prevention and resolution mechanisms.

Key Features

Analysis of binding cross-border rulings and administrative cooperation tools; comparison of dispute-prevention practice across major VAT/GST systems; practical guidance for aligning positions among VAT, customs and transfer-pricing authorities; contributions from a multi-stakeholder group of practitioners, tax administrations and academics.

Coverage

Causes of cross-border VAT/GST disputes; digitalisation and the strain on existing dispute-resolution channels; comparative country approaches; proposals for institutional and procedural reform.

About the Authors

Jeffrey Owens is Director of the Global Tax Policy Center at WU Vienna and former head of the OECD's Centre for Tax Policy and Administration. Anastasiya Piakarskaya is a researcher at WU Vienna. Richard Stern and Ine Lejeune bring extensive practitioner and policy experience in international VAT/GST design and dispute management.

Table of Contents

Part I: The Nature and Causes of Cross-Border VAT/GST Disputes; Part II: Comparative Country Perspectives; Part III: Prevention Mechanisms and Institutional Reform; Part IV: Towards a Coordinated Dispute-Resolution Framework.

Why buy this book?

Indirect tax disputes are rising as digital and cross-border trade grows, and existing resolution channels were not built for this volume of conflict. This is one of the few titles to treat VAT/GST disputes as a systemic problem requiring coordinated reform, not just country-by-country compliance advice — essential for tax authorities, in-house VAT teams and academic libraries building international tax collections.

Keywords

VAT, GST, cross-border tax disputes, indirect tax, tax dispute resolution, international taxation, tax administration cooperation

Target Audience

Tax authorities, in-house VAT/GST teams, tax litigators, academic law libraries, international tax policy researchers

Genre

Academic, Professional Reference, International Tax Law

Q&A

Q: What causes most cross-border VAT/GST disputes?

A: Divergent place-of-supply rules, registration thresholds and administrative practices between jurisdictions, compounded by digital and cross-border trade growth.

Q: Is this book focused on one jurisdiction?

A: No — it takes a comparative, multi-jurisdictional approach drawing on the Vienna Multi-Stakeholder Group on VAT and Disputes.

Q: Who contributed to this volume?

A: Government officials, in-house tax leaders, and academics including Jeffrey Owens and Anastasiya Piakarskaya of WU Vienna.

Where can I buy Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution?

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