{"product_id":"cross-border-vat-gst-disputes-strategies-for-effective-prevention-and-resolution","title":"Cross-Border VAT\/GST Disputes: Strategies for Effective Prevention and Resolution","description":"\u003ch3\u003e\u003cstrong\u003eAuthors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAnastasiya Piakarskaya, Richard Stern, Ine Lejeune, Jeffrey Owens\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eISBN:\u003c\/strong\u003e 9789403516066\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e June 2026\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Hardcover\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Kluwer Law International\u003c\/p\u003e\n\u003cp style=\"text-align: center;\"\u003e\u003cspan style=\"color: rgb(137, 16, 16);\"\u003e\u003cstrong\u003eDespatched in 11 to 13 days.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAs 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAnalysis 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eCauses of cross-border VAT\/GST disputes; digitalisation and the strain on existing dispute-resolution channels; comparative country approaches; proposals for institutional and procedural reform.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eAbout the Authors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eJeffrey 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003ePart 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eIndirect 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.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eVAT, GST, cross-border tax disputes, indirect tax, tax dispute resolution, international taxation, tax administration cooperation\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eTax authorities, in-house VAT\/GST teams, tax litigators, academic law libraries, international tax policy researchers\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAcademic, Professional Reference, International Tax Law\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003eQ: What causes most cross-border VAT\/GST disputes?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eA: Divergent place-of-supply rules, registration thresholds and administrative practices between jurisdictions, compounded by digital and cross-border trade growth.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eQ: Is this book focused on one jurisdiction?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eA: No — it takes a comparative, multi-jurisdictional approach drawing on the Vienna Multi-Stakeholder Group on VAT and Disputes.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eQ: Who contributed to this volume?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eA: Government officials, in-house tax leaders, and academics including Jeffrey Owens and Anastasiya Piakarskaya of WU Vienna.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eWhere can I buy Cross-Border VAT\/GST Disputes: Strategies for Effective Prevention and Resolution?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eThe book is available from CLNZ Books at clnzbooks.com. The price includes worldwide shipping via trusted international courier, and payment can be made by credit card or PayPal.\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our FAQ.\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003ca style=\"color: #8b0000; font-weight: bold; text-decoration: underline;\" href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\"\u003eClick here\u003c\/a\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003e📦 New to ordering with us? See our How to Order guide for payment, shipping, and institutional order options.\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003ca style=\"color: #8b0000; font-weight: bold; text-decoration: underline;\" href=\"https:\/\/clnzbooks.com\/pages\/how-to-order\"\u003eClick here\u003c\/a\u003e\u003c\/p\u003e","brand":"Kluwer Law International","offers":[{"title":"Default Title","offer_id":43814526189642,"sku":"9789403516066","price":485.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0287\/7351\/5338\/files\/Cross-border_VATGST.png?v=1784235329","url":"https:\/\/clnzbooks.com\/products\/cross-border-vat-gst-disputes-strategies-for-effective-prevention-and-resolution","provider":"CLNZ Books ","version":"1.0","type":"link"}