Download Full eBooks in PDF
Value Added Tax For Australia Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Value Added Tax For Australia book. This book definitely worth reading, it is an incredibly well-written.
Author : Cedric Sandford
Publisher : Centre for Research
Page : 36 pages
File Size : 42,5 Mb
Release : 1981
Category : Business & Economics
ISBN : IND:30000106139805
Author : Kathryn James
Publisher : Cambridge University Press
Page : 495 pages
File Size : 44,7 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 : 44,6 Mb
Release : 1978-01-01
Category : Electronic
ISBN : 0858010860
Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 42,6 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 : John Brondolo
Publisher : International Monetary Fund
Page : 40 pages
File Size : 40,7 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 : 40,6 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 : 54,7 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 : Neil A. Warren
Publisher : Unknown
Page : 5 pages
File Size : 44,6 Mb
Release : 1977
Category : Value-added tax
ISBN : 0858050234
Author : Alan Schenk,Oliver Oldman
Publisher : Cambridge University Press
Page : 459 pages
File Size : 41,6 Mb
Release : 2007-01-22
Category : Law
ISBN : 9781139458269
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Author : Terry M. Alchin
Publisher : Unknown
Page : 114 pages
File Size : 44,6 Mb
Release : 1982
Category : Taxation
ISBN : 0909716765
Author : Anonim
Publisher : Oxford University Press
Page : 401 pages
File Size : 41,9 Mb
Release : 2023-12-14
Category : Law
ISBN : 9780198888321
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Author : Alan Schenk,Victor Thuronyi,Wei Cui
Publisher : Cambridge University Press
Page : 577 pages
File Size : 47,5 Mb
Release : 2015-02-02
Category : Law
ISBN : 9781316213988
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 : 48,7 Mb
Release : 1980
Category : Business & Economics
ISBN : PSU:000006462796
Author : Neil A. Warren
Publisher : Unknown
Page : 28 pages
File Size : 52,9 Mb
Release : 1977
Category : Value-added tax
ISBN : 0858010933
Author : Neil A. Warren
Publisher : Unknown
Page : 60 pages
File Size : 48,5 Mb
Release : 1977
Category : Value-added tax
ISBN : 0858010852
