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Value added tax (VAT) has become the most important form of indirect tax in terms of both revenue for countries and international coverage, with more than 170 countries operating a VAT/GST system. An increase in globalization and digitalization has brought new ways of trading goods and services with no physical presence, bringing new challenges to businesses and tax authorities. This certification aims to address these challenges and examine current international developments and the application of VAT legislation in practice.
Programme start date: 1 September 2023
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