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Author : Cedric Sandford
Publisher : Centre for Research
Page : 36 pages
File Size : 50,8 Mb
Release : 1981
Category : Business & Economics
ISBN : IND:30000106139805
Author : Kathryn James
Publisher : Cambridge University Press
Page : 495 pages
File Size : 45,5 Mb
Release : 2015-04-30
Category : Business & Economics
ISBN : 9781107044128
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Author : N. A. Warren
Publisher : Unknown
Page : 28 pages
File Size : 53,5 Mb
Release : 1978-01-01
Category : Electronic
ISBN : 0858010860
Author : John Brondolo
Publisher : International Monetary Fund
Page : 40 pages
File Size : 48,5 Mb
Release : 2021-05-21
Category : Business & Economics
ISBN : 9781513576480
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 50,8 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author : James R. White
Publisher : DIANE Publishing
Page : 67 pages
File Size : 51,5 Mb
Release : 2008-09
Category : Business & Economics
ISBN : 9781437905403
Dissatisfaction with the fed. tax system has led to a debate about U.S. tax reform, incl. proposals for a nat. consumption tax. One type of proposed consumption tax is a value-added tax (VAT). A VAT is levied on the difference between a bus. sales and its purchases of goods and services. Typically, a bus. calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the gov¿t. This report describes: (1) how VAT design choices, such as exemptions and enforcement mechanisms, have affected compliance, admin. costs, and compliance burden; (2) how countries with fed. systems administer a VAT; and (3) how countries that recently transitioned to a VAT implemented the new tax. Charts.
Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 46,6 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Author : Neil A. Warren
Publisher : Unknown
Page : 5 pages
File Size : 55,8 Mb
Release : 1977
Category : Value-added tax
ISBN : 0858050234
Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 408 pages
File Size : 41,7 Mb
Release : 2018-08-10
Category : Law
ISBN : 9783709409541
The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Author : Robert F. van Brederode,Richard Krever
Publisher : Springer
Page : 414 pages
File Size : 48,6 Mb
Release : 2017-03-06
Category : Law
ISBN : 9789811034657
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Author : Terry M. Alchin
Publisher : Unknown
Page : 114 pages
File Size : 46,8 Mb
Release : 1982
Category : Taxation
ISBN : 0909716765
Author : Alan Schenk,Victor Thuronyi,Wei Cui
Publisher : Cambridge University Press
Page : 577 pages
File Size : 41,9 Mb
Release : 2015-02-09
Category : Business & Economics
ISBN : 9781107042988
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Author : Peter D. Groenewegen
Publisher : [Melbourne] : Longman Cheshire
Page : 350 pages
File Size : 41,5 Mb
Release : 1980
Category : Business & Economics
ISBN : PSU:000006462796
Author : Neil A. Warren
Publisher : Unknown
Page : 28 pages
File Size : 50,5 Mb
Release : 1977
Category : Value-added tax
ISBN : 0858010933
Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 375 pages
File Size : 51,7 Mb
Release : 2024-01-17
Category : Law
ISBN : 9783709413302
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
