The Vat Reader

Author : Anonim
Publisher : Unknown
Page : 349 pages
File Size : 40,6 Mb
Release : 2011
Category : Sales tax
ISBN : 091825518X

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The VAT Reader by Anonim Pdf

Author : Robert F. van Brederode
Publisher : Unknown
Page : 728 pages
File Size : 40,7 Mb
Release : 2021-08-09
Category : Electronic
ISBN : 9403524235

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Virtues and Fallacies of VAT by Robert F. van Brederode Pdf

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 615 pages
File Size : 43,5 Mb
Release : 2021-08-09
Category : Law
ISBN : 9789403524245

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Virtues and Fallacies of VAT: An Evaluation after 50 Years by Robert F. van Brederode Pdf

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Author : Robert F. van Brederode,Richard Krever
Publisher : Springer
Page : 414 pages
File Size : 42,7 Mb
Release : 2017-03-06
Category : Law
ISBN : 9789811034657

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VAT and Financial Services by Robert F. van Brederode,Richard Krever Pdf

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 : Frank Nellen,Ad van Doesum,Simon Cornielje,Herman van Kesteren
Publisher : Kluwer Law International B.V.
Page : 643 pages
File Size : 45,6 Mb
Release : 2020-08-19
Category : Law
ISBN : 9789403523446

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Fundamentals of EU VAT Law by Frank Nellen,Ad van Doesum,Simon Cornielje,Herman van Kesteren Pdf

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Author : Charles Joseph S. Dawe
Publisher : Unknown
Page : 152 pages
File Size : 43,5 Mb
Release : 1876
Category : Electronic
ISBN : OXFORD:555004915

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The Holborn series of reading books. Instructive reader, no by Charles Joseph S. Dawe Pdf

Author : Lorenzo Riccardi,Giorgio Riccardi
Publisher : Springer Nature
Page : 205 pages
File Size : 44,6 Mb
Release : 2020-05-29
Category : Law
ISBN : 9789811559679

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China VAT by Lorenzo Riccardi,Giorgio Riccardi Pdf

This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.

Author : Peter Harris,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 533 pages
File Size : 40,5 Mb
Release : 2015-09-24
Category : Law
ISBN : 9781509902095

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Studies in the History of Tax Law, Volume 7 by Peter Harris,Dominic de Cogan Pdf

These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.

Author : Charlène Adline Herbain
Publisher : Primento
Page : 344 pages
File Size : 55,9 Mb
Release : 2015-05-04
Category : Law
ISBN : 9782879747880

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VAT Neutrality by Charlène Adline Herbain Pdf

Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

Author : Alpheus Crosby
Publisher : Unknown
Page : 100 pages
File Size : 42,5 Mb
Release : 1875
Category : Indians of North America
ISBN : BSB:BSB11320168

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Easy Reading Lessons for Indian Schools by Alpheus Crosby Pdf

Author : Nathalie Wittock
Publisher : Kluwer Law International B.V.
Page : 376 pages
File Size : 54,6 Mb
Release : 2019-03-14
Category : Law
ISBN : 9789403508627

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Sales Promotion Techniques and VAT in the EU by Nathalie Wittock Pdf

Sales promotion techniques, or SPTs, are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle. With nuanced precision, the author catalogs the SPTs commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT–SPT relationship as the following: What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter? To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality? What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit? What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality, but also the other key features and principles of EU VAT. The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands and the United Kingdom, as well as in the corresponding system of New Zealand, are considered. With the finely tuned analysis presented in this book, practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.

Author : Anonim
Publisher : Unknown
Page : 556 pages
File Size : 40,8 Mb
Release : 1890
Category : Physics
ISBN : UOM:39015024088349

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Philosophical Magazine by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 580 pages
File Size : 40,6 Mb
Release : 1890
Category : English periodicals
ISBN : HARVARD:32044089572051

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The London, Edinburgh and Dublin Philosophical Magazine and Journal of Science by Anonim Pdf

Author : Sanford Goldberg
Publisher : Cambridge University Press
Page : 281 pages
File Size : 46,9 Mb
Release : 2016-06-23
Category : Philosophy
ISBN : 9781107069671

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The Brain in a Vat by Sanford Goldberg Pdf

This collection of new essays examines the brain-in-a-vat scenario and its implications. Reviewing the history and contributions of debates on this thought experiment, as well as discussing the impact of contemporary philosophical debates, the volume is a valuable resource for advanced students and readers in philosophy of mind and language, epistemology and metaphysics.

Author : Anonim
Publisher : Unknown
Page : 1344 pages
File Size : 40,8 Mb
Release : 1993
Category : Periodicals
ISBN : STANFORD:36105005921692

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The Reader's Digest by Anonim Pdf