VAT Reform and Cross-Border Service Administration: Study Tour for Pakistani Officials in Berlin

In light of the ongoing efforts of the Pakistani government to reform and harmonise value-added tax (VAT), a study tour focusing on VAT administration across jurisdictions took place in Berlin from 16 to 23 July 2022.

The tour examined legislation and procedures relating to cross-border service provision, including international transactions with EU and non-EU jurisdictions.

Indecon consulting was tasked with preparing and supporting the conduct of the study visit, coordinating and supporting the individual presentations, and moderating the workshops and discussions.
Presentations and workshops were delivered by the German Federal Ministry of Finance (which is responsible for drafting the relevant policies and legislation); the Ministry of Finance and tax authorities at state level (who shared information and experience on state-level implementation), the Association of German Chambers of Commerce and Industry (who presented the business community’s perspective), tax advisors (who presented the practitioners’ views), and the IBFD (who presented an international perspective).