Advanced Professional Certificate in International VAT/GST
With more than 170 nations using a VAT/GST system, value-added tax (VAT) has emerged as the most significant indirect tax in terms of both national revenue and global reach. Significant methods of exchanging goods and services without a physical presence have been introduced by increased globalization and digitization, posing significant difficulties for both enterprises and tax authorities. In addition to addressing these issues, this certification program looks at recent global advancements and the practical implementation of VAT laws.
Real estate investments, financial services, holding companies, and fixed establishments are just a few of the complex VAT topics covered in this Advanced Professional Certificate in International VAT (APCVAT) program. Other topics include the VAT treatment of the digital economy, including e-commerce and cryptocurrencies/crypto assets (NFTs); the latest trends in the digitization of business processes, including the data requested by the tax administration (e-invoices, real-time reporting, etc.), as well as OECD and EU developments in this area with country-specific information; comparisons of the application of VAT in various jurisdictions, as well as analyses of VAT court cases, including cases before the Court of Justice of the European Union (ECJ); and specific regulations on the relationship between VAT and transfer pricing regulations and customs law.
After completing the certification program, participants will be able to:
- Apply the principles and the policy framework of VAT/GST in international cross-border transactions among jurisdictions
- Identify complex VAT topics such as immovable property, financial services, holding companies, and fixed establishment
- List the challenges in the digital economy for both the business community and tax administrations
- Assess the VAT consequences for the sharing economy and of taxing crypto assets
Determine the relevance of data collection for VAT purposes and assess when technology can improve VAT compliance - Compare the similarities and differences between VAT, transfer pricing, and customs rules on cross-border transactions
- Identify the most recent trends and developments in international VAT
- VAT in the Digital Economy
- Complex VAT/GST Topics
- Transfer Pricing, VAT and Customs
The certification program will benefit:
• Tax lawyers/ accountants from law and/ or accounting firms
• Tax/ VAT professionals from law/ accounting firms
• Tax/ VAT professionals/ directors of businesses
• Finance professionals/ managers/ controllers of businesses
• Government officials/ tax inspectors from tax administrations
This certification program is intended for tax professionals with more than three years of experience in VAT.
No advance preparation is necessary. All required study material is provided within the online training.
Delivery format: Online - Self Study.
Access to the online course is granted for a period of 6 months, from the date of ordering or the indicated start date.
Mandatory course activities: 32.5 hours
All mandatory activities can be completed within the access period by dedicating approx. 1.5 hours of study per week. Please note that study materials included in the certification program will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this program.
We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits for this program.
For NASBA CPE credits, see individual courses and/or "live" webinars included in the program. The CPE credits will be reflected on the certificate for each course and/or "live" webinar.
See our FAQ section for more information. Regarding administrative policies such as complaints, cancellations or refunds, please refer to our Terms and Conditions or please contact us via email.
Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.
