Melina Rocha
Melina Rocha is a Brazilian-Canadian international VAT/GST consultant and has extensive experience working with organizations such as the Inter-American Development Bank (IDB), the World Bank, the Institute for Applied Economic Research (IPEA), and the Centro de Cidadania Fiscal (CCiF). Her focus has been on assisting with tax reform and VAT/GST implementation in developing and emerging countries, including Brazil and South Asian countries. She holds a Ph.D. from the University of Sorbonne Nouvelle – Paris 3 and has been working as a course director at York University in Canada since 2018. Previously, she has worked as a Tax Law Professor and Researcher at Fundação Getúlio Vargas (FGV) in Brazil.Courses:
Global Trends in VAT/GST
The course will cover the following issues: (I.) VAT/GST as an indirect tax on consumption, (II.) VAT in the European Union as a comprehensively harmonized tax, (III.) VAT/GST outside the EU, (IV.) The principle of neutrality in VAT, (V.) Exemptions in VAT: the “original sin”, (VI.) Taxation of public bodies, (VII.) Allocation of taxing rights under VAT/GST, (VIII.) Compliance, collection mechanisms, the VAT gap, and anti-fraud measures, (IX.) Policy making and the outlook for the future. For each section, trends globally will be compared with developments within the EU.
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