Sales Tax and Value Added Tax: Common Issues and Planning Opportunities

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Indirect taxes, including sales taxes imposed by 45 states and thousands of local jurisdictions, and Value Added Taxes (VAT) imposed overseas, often directly impact a company’s bottom line. The similarities between these taxes can be deceptive, and expert practitioners in one tax area can be unpleasantly surprised due to unfamiliarity with issues relating to the other type of indirect tax. This new practical webinar from Bloomberg BNA, Sales Taxes and Value Added Taxes: Common Issues and Planning Opportunities, presented by David Fruchtman and Mark Houtzager, provides in-house personnel, accountants, tax attorneys and other advisers who are expert in one of the taxes a window into the current pitfalls and opportunities in the other tax.

During this practical webinar, Fruchtman and Houtzager will cover:
• Sales Tax and VAT – what are the main similarities and differences; how does VAT work, and how do indirect taxes affect a global organization’s tax structure; 
• Tax Presence Issues: “nexus” vs. “permanent establishment” – direct vs. indirect tax presence; when is a VAT registration required or optional; what are the consequences of registering for state sales taxes; what are the impacts on the company’s tax footprint and tax accounting; and 
• Taxable base: taxable and non-taxable sales of goods and services; characterization planning; input tax credit in VAT, VAT exemptions vs. zero-rates.

Educational Objectives:
• Develop a basic understanding of the VAT and sales tax systems; 
• Determine the practical impact that sales tax and VAT may have on a global organization; and 
• Recognize significant legal developments concerning VAT and sales tax.



David A. Fruchtman is Chair of Rimon P.C.’s State and Local (Subnational) Tax Practice, and has advised clients regarding state and local taxes in all 50 states.  He was formerly the Partner in Charge of State and Local Taxation at a firm of 900 attorneys, a position he resigned to move abroad, and was a Special Deputy Attorney General to the State of Hawaii.  David was chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's State Tax Committee, has co-authored the Illinois chapter of the ABA's Sales and Use Tax Deskbook for 20 years, and lectured for 13 years at NYU’s Summer State and Local Tax Institute. He is a graduate of Harvard Law School.


Mark Houtzager, Master of Law, is an independent Value Added Tax consultant and trainer, and is principal at US VAT, Inc. He is regarded as one of the leading U.S. based VAT consultants, and is a regular speaker at BNA Bloomberg webinars and other tax seminars and conferences, including IPT.

Originally from the Netherlands, and having worked and lived in various countries in Europe and Asia, Mr. Houtzager supports U.S. multinationals with their non-U.S. VAT and GST strategies. He moved to the U.S. in 2001 and started US VAT, Inc. in 2010, after having spent 20 years at a Big 4 accounting firm in multiple locations worldwide. Mr. Houtzager blogs regularly about VAT and developments in the VAT world – please see http://www.theVATblog.com.