Alan Schenk is a distinguished professor at Wayne State University Law School. He has taught VAT at other universities in the United States and abroad. Schenk is the author of numerous articles and of several books on value added tax and goods and services tax, in addition to the first edition of this book, which was co-authored with the late Oliver Oldman. For the past eighteen years, he served as a technical advisor for the IMF's legal department, drafting VAT laws and regulations. He has consulted for foreign governments, testified before the US Congress, and served as an expert in arbitrations involving VAT.