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Author : Sebastian Pfeiffer,Marlies Ursprung-Steindl
Publisher : Unknown
Page : 0 pages
File Size : 46,8 Mb
Release : 2015
Category : Electronic
ISBN : 3709406897
Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 52,9 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 : Thomas Ecker,Michael Lang,Ine Lejeune
Publisher : Kluwer Law International
Page : 0 pages
File Size : 47,6 Mb
Release : 2012
Category : Value-added tax
ISBN : 9041137971
Papers from a global conference held in September 2010.
Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 52,7 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : OECD
Publisher : OECD Publishing
Page : 164 pages
File Size : 48,8 Mb
Release : 2011-05-03
Category : Electronic
ISBN : 9264091300
This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 45,8 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 : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 45,9 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Author : OECD
Publisher : OECD Publishing
Page : 215 pages
File Size : 44,6 Mb
Release : 2020-12-03
Category : Electronic
ISBN : 9789264465916
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Author : Ina Kerschner,Maryte Somare
Publisher : Linde Verlag GmbH
Page : 488 pages
File Size : 51,9 Mb
Release : 2017-10-04
Category : Law
ISBN : 9783709409053
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Author : OECD
Publisher : OECD Publishing
Page : 192 pages
File Size : 45,9 Mb
Release : 2016-11-30
Category : Electronic
ISBN : 9789264264052
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 275 pages
File Size : 44,6 Mb
Release : 2024-05-06
Category : Law
ISBN : 9783709413449
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author : Stephanie Zolles
Publisher : Linde Verlag GmbH
Page : 263 pages
File Size : 41,7 Mb
Release : 2023-07-13
Category : Law
ISBN : 9783709412800
The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 280 pages
File Size : 52,8 Mb
Release : 2021-10-15
Category : Law
ISBN : 9783709411957
CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 262 pages
File Size : 43,5 Mb
Release : 2024-02-19
Category : Law
ISBN : 9783709413425
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author : Claudia Sanò
Publisher : Kluwer Law International B.V.
Page : 296 pages
File Size : 40,7 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041166234
Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
