Authors

Kaney, Martin

Martin Kaney is the founder and Director of the online VAT resource, X-VAT.

He has over 30 years’ experience in the tax including 8 years with HM Customs & Excise in VAT control and enforcement (with 4 years as a fraud and money laundering investigator in the Investigation Division) and various senior roles with Liaison, RSM Tenon and latterly, Deloitte.

He is a graduate of Edinburgh University, a member of the VAT Practitioners Group, a council member of the Gerson Lehrman Group, a provisional member of the Expert Witness Institute and an associate member of the Healthcare Financial Management Association, as well as holding an external law degree from Strathclyde University.

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VAT and the NHS

Kaurakova, Maria

Maria Kaurakova is Associate Professor of Plekhanov Russian University of Economics, member of the Institute of Legal Research and Regional Integration of Plekhanov Russian University of Economics and Head of the Department of Scientific Publications of the International Scientific and Practical Journal “Eurasian Advocacy”.

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Private International Law of Corporations