Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation

Yan Xu; Anastasiya Piakarskaya; Ludovica Ostorero; Timoleon Angelos Christodoulopoulos; Dominika Pach

Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation

Yan Xu
, Anastasiya Piakarskaya
, Ludovica Ostorero
, Timoleon Angelos Christodoulopoulos
, Dominika Pach

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Cross-Border VAT/GST Disputes
Untertitel des Sammelwerks	Strategies for Effective Prevention and Resolution
Herausgeber*innen	Jeffrey Owens, Anastasiya Piakarskaya, Ine Lejeune, Richard Stern
Erscheinungsort	Alphen aan den Rijn
Verlag	Wolters Kluwer
Kapitel	6
ISBN (Print)	9789403516066
Publikationsstatus	Veröffentlicht - 2026

Zitat

Xu, Y., Piakarskaya, A., Ostorero, L., Christodoulopoulos, T. A., & Pach, D. (2026). Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation. in J. Owens, A. Piakarskaya, I. Lejeune, & R. Stern (Hrsg.), Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution Wolters Kluwer.

Xu, Yan ; Piakarskaya, Anastasiya ; Ostorero, Ludovica et al. / Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation. Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution. Hrsg. / Jeffrey Owens ; Anastasiya Piakarskaya ; Ine Lejeune ; Richard Stern. Alphen aan den Rijn : Wolters Kluwer, 2026.

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title = "Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation",

keywords = "VAT, GST, Dispute Prevention, Dispute Resolution, Cooperative Compliance, Multilateral Cooperative Compliance, Tax Certainty, Trust, Transparency",

author = "Yan Xu and Anastasiya Piakarskaya and Ludovica Ostorero and Christodoulopoulos, \{Timoleon Angelos\} and Dominika Pach",

year = "2026",

language = "English",

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editor = "Jeffrey Owens and Anastasiya Piakarskaya and Ine Lejeune and Richard Stern",

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Xu, Y, Piakarskaya, A, Ostorero, L, Christodoulopoulos, TA & Pach, D 2026, Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation. in J Owens, A Piakarskaya, I Lejeune & R Stern (Hrsg.), Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution. Wolters Kluwer, Alphen aan den Rijn.

Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation. / Xu, Yan; Piakarskaya, Anastasiya; Ostorero, Ludovica et al.
Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution. Hrsg. / Jeffrey Owens; Anastasiya Piakarskaya; Ine Lejeune; Richard Stern. Alphen aan den Rijn: Wolters Kluwer, 2026.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation

AU - Xu, Yan

AU - Piakarskaya, Anastasiya

AU - Ostorero, Ludovica

AU - Christodoulopoulos, Timoleon Angelos

AU - Pach, Dominika

PY - 2026

Y1 - 2026

KW - VAT

KW - GST

KW - Dispute Prevention

KW - Dispute Resolution

KW - Cooperative Compliance

KW - Multilateral Cooperative Compliance

KW - Tax Certainty

KW - Trust

KW - Transparency

M3 - Chapter in edited volume

SN - 9789403516066

BT - Cross-Border VAT/GST Disputes

A2 - Owens, Jeffrey

A2 - Piakarskaya, Anastasiya

A2 - Lejeune, Ine

A2 - Stern, Richard

PB - Wolters Kluwer

CY - Alphen aan den Rijn

ER -

Xu Y, Piakarskaya A, Ostorero L, Christodoulopoulos TA, Pach D. Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation. in Owens J, Piakarskaya A, Lejeune I, Stern R, Hrsg., Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution. Alphen aan den Rijn: Wolters Kluwer. 2026