European Union
Is ViDA a Diva Deserving a Big Applause from 37.5 Million Unpaid Tax Collectors?
I. Lejeune
In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.
Peru
VAT Credit in the Peruvian Tax System
G.A. Escalante Alpaca
In this article, the author explains the requirements that need to be fulfilled for the VAT on acquisitions (input VAT) to be considered as credit as well as the difficulties that the taxpayers face for that purpose and the consequences triggered by the misuse of such credit.
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