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Author : United States. General Accounting Office
Publisher : Unknown
Page : 40 pages
File Size : 50,7 Mb
Release : 1980
Category : Value-added tax
ISBN : UCAL:C3381252
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 38 pages
File Size : 55,5 Mb
Release : 2018-06-12
Category : Electronic
ISBN : 1721021256
The Value-Added Tax in the European Economic Community
Author : United States. General Accounting Office
Publisher : Unknown
Page : 4 pages
File Size : 45,8 Mb
Release : 1980
Category : Value-added tax
ISBN : OCLC:7457572
Author : George N. Carlson
Publisher : Unknown
Page : 104 pages
File Size : 42,9 Mb
Release : 1980
Category : Government publications
ISBN : UIUC:30112105189028
This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.
Author : Henry J. Aaron,Brookings Institution
Publisher : Unknown
Page : 136 pages
File Size : 53,9 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105039157826
Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.
Author : Sijbren Cnossen
Publisher : International Monetary Fund
Page : 49 pages
File Size : 42,7 Mb
Release : 1991-07-01
Category : Business & Economics
ISBN : 9781451960631
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Author : Ben Terra,Julie Kajus
Publisher : Springer
Page : 184 pages
File Size : 46,8 Mb
Release : 1992
Category : Business & Economics
ISBN : UOM:35112200309260
This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.
Author : Pierre Guieu
Publisher : Springer
Page : 148 pages
File Size : 54,5 Mb
Release : 1977
Category : Business & Economics
ISBN : STANFORD:36105038741307
Explanation on the Sixth Council Directive of May 1977 on the harmonization of the laws of the Member States relating to turnover taxes with emphasis to a common system for a uniform basis of assessment.
Author : Eric Schiff
Publisher : Unknown
Page : 72 pages
File Size : 44,8 Mb
Release : 1973
Category : Business & Economics
ISBN : UOM:39015014155728
Author : OECD,European Union
Publisher : OECD Publishing
Page : 164 pages
File Size : 51,7 Mb
Release : 1998-10-09
Category : Electronic
ISBN : 9789264163492
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Author : European Economic Community. Commission
Publisher : Unknown
Page : 222 pages
File Size : 49,6 Mb
Release : 1965
Category : Taxation
ISBN : MSU:31293025919386
Author : Hans Fehr,Christoph Rosenberg,Wolfgang Wiegard
Publisher : Springer Science & Business Media
Page : 242 pages
File Size : 42,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642794933
This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 45,6 Mb
Release : 1989
Category : Taxation
ISBN : STANFORD:36105127326200
Author : K PE Lasok
Publisher : Edward Elgar Publishing
Page : 1150 pages
File Size : 55,6 Mb
Release : 2020-08-28
Category : Law
ISBN : 9781784718015
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Author : A. J. Easson
Publisher : Burns & Oates
Page : 360 pages
File Size : 54,6 Mb
Release : 1993
Category : Business & Economics
ISBN : UOM:35128001515723
This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.
