International VAT Monitor

On 28 August 2026, the United Nations (UN) Tax Committee released the text of the 2025 UN Model Tax Convention, incorporating changes discussed and agreed upon over recent years (for previous reporting, seeUN Tax Committee Advances Work on Treaty Negotiation Manual, Transfer Pricing Guidance, UN Model Convention Review (25 March 2026)).

The measure is the latest development in Australia's distinctive approach to the relationship between digital platforms and the local news media. The 2021 News Media and Digital Platforms Mandatory Bargaining Code established a framework for commercial negotiations between major digital platforms and Australian news businesses concerning payment for news content.

The future of VAT in a digital economy The Borderless VAT: Trade, Tech & E-Commerce Masterclass is an advanced, highly interactive training programme designed for VAT professionals, tax advisers, in-house tax teams, policymakers, and government officials who want to deepen their understanding of the rapidly changing world of indirect taxation.

Understanding cross-border taxation in practice This five‑day, intermediate‑level course offers participants practical, hands-on insights into the domestic and treaty rules that shape the taxation of cross‑border business activities. The programme provides a clear and comprehensive overview of the key domestic tax provisions that trigger double taxation, as well as the mechanisms available under domestic law to relieve it.

IBFD’s Dialogues on International Taxation Seminar at IFA Melbourne will explore the growing interaction between public international law and international tax law, and its implications for the development of the global tax framework. In line with the doctrine of systemic integration, the general principles of public international law apply to international tax law with important implications for treaty interpretation, dispute resolution, and state responsibility.

This book examines the tax implications of the common constitutional traditions of EU Member States and their relevance as sources of EU law general principles. Why This Book? For more than two decades GREIT has been investigating at the intersection of tax law with European Union tax law and international tax law.

During the two-day discussions held on 21–22 July 2026, senior management and officials  from the Ministry of Revenues, the Ministry of Finance, and IBFD discussed the assessment’s key findings and recommendations, and implementation mechanisms. The assessment forms part of a broader capacity development programme aimed at strengthening the country's ability to address increasingly complex cross-border tax challenges. At the closing session, H.E. Mrs.

Hosted jointly by the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) and the Federation of German Industries (BDI), the programme brought together tax administrations, business representatives, academics and international organisations to exchange practical insights on the future of tax administration and cross-border cooperation.

The goal of the Taxation Omnibus is to simplify the acquis in direct taxation, reduce unnecessary compliance burdens, enhance legal certainty, and facilitate cross-border activity in the internal market.

The DAC Recast (Proposal for a Council Directive on administrative cooperation in the field of taxation (recast)) codifies the nine existing DAC directives into a single, coherent legal instrument, meant to improve legal certainty and clarity for businesses and tax administrations. The recast exercise concerns all DACs. The new measures included in the proposal concern DAC1, DAC4, DAC5, DAC6, DAC7 and DAC9.