Plenary Session 1 - Setting the Scene: VAT/GST Developments in a Fast-Moving Global Landscape

Jan 26, 2026 — 01:45 pm - 2:45 PM
Plenary Room - CC1

Chair:
Francesca Vitale
Speakers:
Christophe Waerzeggers, Bernard Appy, Nathalie Bidal, Jessica Dove, Lachlan Wolfers
Plenary Session 1 - Setting the Scene: VAT/GST Developments in a Fast-Moving Global Landscape

Description of the Session

• The efficiency of VAT/GST as a revenue raiser and as a tool to pursue other policy objectives • Keynote address: Brazil’s landmark indirect tax reform - Reshaping indirect taxation • The global VAT/GST landscape through a business lens

Presentations

The efficiency of VAT/GST as a revenue raiser and as a tool to pursue other policy objectives

Christophe Waerzeggers, IMF

Brazil’s landmark indirect tax reform - Reshaping indirect taxation

Bernard Appy, Brazil

The global VAT/GST landscape through a business lens

Nathalie Bidal, Jessica Dove and Lachlan Wolfers, Business at OECD (BIAC)

Presented by

Chair