Dr Aiki Kuldkepp
Aiki helps businesses in their (cross-border) VAT and customs issues. She has more than 20 years of experience in international tax, including more than 15 years of experience in the field of indirect tax. She has worked for several international firms like Grant Thornton in Malaysia, Avalara in the UK, Big4 companies and IBFD. She has a wealth of experience advising on cross-border trade and international transactions / supply chains, managing Dutch and pan-EU VAT compliance as well as building and up-dating tax technology solutions.
She has deep knowledge of VAT in several countries (e.g. the Netherlands, Estonia and GCC countries). Aiki has VAT implementation experience from GCC and Malaysia. Aiki has doctoral degree in the field of taxation. She also has done a lot of tax knowledge work, published books, newsletters and articles on tax topics.
She founded, authored and/or edited the ‘European VAT Handbook’, ‘M&A Tax Fundamentals’, ‘Quick Reference to the Pan-European VAT Compliance’ and ‘Estonian Tax Policy in the Framework of the EU Integration’.
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Content by Aiki Kuldkepp
ECJ rules on liability of indirect customs representative
This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks...
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ECJ rules on liability of indirect customs representative
This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks...