The Foundation is a private, non-profit organisation aimed at helping to develop and promote research and training in VAT expertise.

Its activities include the study, analysis and sharing of opinions about the policy, doctrine, case law, and regulatory developments related to VAT.
Every year, the Foundation holds an annual conference which has become a think tank attended by advisers, tax officials, professionals, and academics from various countries who want to contribute to a discussion of constructive ideas around VAT.