VAT and Indirect Taxes: Rethinking International Taxation
Abstract
This article examines VAT, digital transaction taxes and climate-related charges, highlighting their interaction in an economy shaped by digitalization and decarbonization under fragmented rules. It argues that these indirect taxes should move to the centre of international tax debate, and be coordinated systematically rather than treated in silos, within a multilateral framework that is UN-led and OECD-informed.
Fields of Study & Subjects
Taxation and Compliance Studies
Corporate Taxation and Avoidance
Education
Law
and Society
Publication details
- Journal / source
- Bulletin for international taxation
- Publisher
- IBFD
- Volume
- 80
- Issue
- 4/5
- Publication date
- 18 April 2026
- Language
- EN