1. Give one argument in favor and one argument against considering that VAT is a fairer and /or more efficient way to tax sales than US-styled sales tax and briefly explain 2. How do international double taxation treaties have an impact on business decision making , briefly explain ? 3. Why do you need to know which national law applies to (for instance) an international consultancy contract and can you not simply rely on international law ? briefly explain (only on why , not how )