Journal Guide

The importance of VAT/GST in all the leading developing nations cannot be overestimated. The volume of case law and legislation pertaining to VAT has grown enormously in recent years, with a corresponding increase in interest in VAT among practising lawyers, policy-makers and academic commentators. It is therefore all the more surprising that hitherto VAT has not been the subject of the sustained attention that a Journal is able to provide. It is with this in mind that an international team of experts assembled to provide a forum for the systematic analysis of current developments in VAT law. The Journal is intended to become the primary source of informed comment and analysis among European practitioners and scholars, and a vital source of information and discussion at the international level.  It will become an essential resource for leading accountancy and law firms, scholars of VAT and tax law in Europe and worldwide, European institutions, national tax courts, and practising lawyers specialising in this area.

The  World Journal of VAT/GST Law is a peer-reviewed journal. All submitted articles are subject to initial appraisal by the Editor, and, if found suitable for further consideration, to peer review by at least two independent, anonymous expert referees. All peer review is double blind.