Cross-border VAT/GST Disputes: Causes and Possible Solutions

The project focuses on establishing the extent of the problem of cross-border VAT/GST disputes through literature and case law reviews, as well as conducting an extensive survey amongst businesses and tax authorities of the EU and non-EU countries. Based on this foundation, the multi-stakeholder group aimes to identify the root causes of cross-border VAT/GST disputes and improve, develop, and put in place mechanisms that would mitigate the issues associated with going into court litigation. It also aimes to explore alternative dispute resolution mechanisms, including the use of digital technologies.