Plenary Session 4 - Mitigating VAT/GST Fraud Risks and Enhancing Certainty

Jan 28, 2026 — 08:30 am - 10:00 AM
Plenary Room - CC1

Chair:
Dominic DiFruscio
Panel members:
Alastair Thomas, Adrian Preston- Loh, Ilse Verouden, Richard Screen, Fernando Matesanz
Plenary Session 4 - Mitigating VAT/GST Fraud Risks and Enhancing Certainty

Description of the Session

• VAT/GST Gap estimation to inform risk management • SCAN-VAT: A platform for intelligence sharing among VAT/GST administrations • Cooperative compliance in VAT/GST to reduce disputes and enhance trust

Presentations

A (brief) introduction to VAT gap modelling

Alastair Thomas, World Bank

Linking the VAT gap results to compliance risk analysis: the Italian experience

Alessandra Marcelletti, Italy

The SCAN-VAT platform as a tool to support intelligence sharing among tax administrations in tackling VAT/GST fraud risks and non-compliance

Adrian Preston-Loh, Australia

Horizontal monitoring/ Cooperative compliance

Ilse Verouden, Netherlands

Cooperative compliance in VAT/GST –Participating Advisor initiative: The New Zealand experience

Richard Screen, New Zealand

Cooperative compliance in VAT/GST to reduce disputes and enhance trust

Fernando Matesanz, IVA

Presented by

Chair

Panel members