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Author : Thomas Ecker,Michael Lang,Ine Lejeune
Publisher : Kluwer Law International
Page : 0 pages
File Size : 47,8 Mb
Release : 2012
Category : Value-added tax
ISBN : 9041137971
Papers from a global conference held in September 2010.
Author : John Fitzgerald Due
Publisher : Unknown
Page : 264 pages
File Size : 45,9 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105038392689
Of experience with various forms of indirect taxation in developing countries.
Author : Jean Knödel
Publisher : GRIN Verlag
Page : 20 pages
File Size : 55,5 Mb
Release : 2009-05-28
Category : Political Science
ISBN : 9783640334780
Seminar paper from the year 2008 in the subject Politics - International Politics - Topic: European Union, grade: 1,3, University of Hamburg (Master of Arts European Studies), course: The European Economic and Monetary Union: challenges and perspectives , language: English, abstract: While the economic integration of the EU is already on an advanced level due to the establishment of the Single Market and the European Monetary Union (EMU), it can be stated that some significant fields are lagging behind. Amongst others, the harmonisation of indirect taxes within the EU is a controversial topic (Genschel 2002: 16, Randzio-Plath 1999: 665). Any fiscal harmonisation hardly alludes to the funding basis of the public budget of the several MS. In the range of indirect taxes, value added tax (VAT), which is especially problematic for allocation politics, is already harmonised on a high level, while at the same time other excise duties were harmonised only hesitantly. The aim of this paper is to examine the question of whether there is more harmonisation than competition in the field of indirect taxation in the EU. In general, the paper will deal with the question of what fiscal harmonisation actually is and which consequences can arise from a situation of competition for the government.
Author : Institute of Indirect Taxation
Publisher : Unknown
Page : 128 pages
File Size : 42,9 Mb
Release : 1999-01-01
Category : Indirect taxation
ISBN : 0863255116
Author : Anonim
Publisher : Unknown
Page : 2 pages
File Size : 44,9 Mb
Release : 1991
Category : Business tax
ISBN : MINN:30000002534307
Author : V. S. Datey
Publisher : Unknown
Page : 948 pages
File Size : 42,6 Mb
Release : 2008-01-01
Category : Indirect taxation
ISBN : 8184780125
Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 43,7 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 : Gabriella Cappelleri,Robert Danon,Vikram Chand
Publisher : Kluwer Law International B.V.
Page : 341 pages
File Size : 54,5 Mb
Release : 2020-11-23
Category : Law
ISBN : 9789403524313
The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD’s Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. In this thorough and detailed commentary – the first book to analyse this increasingly adopted transfer pricing method – notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy. Crucial issues covered by the contributors include the following: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm’s-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences. Due to a high level of uncertainty in alignment with international guidance in the application of the PSM – and to the underdeveloped nature of current literature on the subject – there is a need for this book because both tax administrations and taxpayers, going forward, will apply the PSM extensively. The book is highly relevant for policymakers, tax administrations, practitioners and academics engaged in the areas of international taxation, transfer pricing and tax policy.
Author : Yashwant Sinha,Vinay K. Srivastava
Publisher : Sage Publications Pvt. Limited
Page : 336 pages
File Size : 42,6 Mb
Release : 2020-03-14
Category : Business & Economics
ISBN : 9353289742
The book will examines India's indirect tax structure and various reforms that have taken place since 1947 and makes valuable recommendations.
Author : OECD
Publisher : OECD Publishing
Page : 288 pages
File Size : 41,7 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241046
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1.
Author : University of New South Wales
Publisher : Unknown
Page : 128 pages
File Size : 45,7 Mb
Release : 1990
Category : Sales tax
ISBN : 0733400361
Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 52,6 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240
Author : Claudio Cipollini
Publisher : Kluwer Law International
Page : 320 pages
File Size : 50,5 Mb
Release : 2019-12-18
Category : Electronic
ISBN : 9403518855
Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) - areas of land where territorial advantages are granted on direct and/or indirect taxation - can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU - the so-called Social Cohesion Zone - to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model's practical viability. Detailed reviews of Member States' practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 43,6 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 : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 41,9 Mb
Release : 2015-09-11
Category : Business & Economics
ISBN : 9781107110861
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
