Global Trends In Vat Gst And Direct Taxation


Global Trends In Vat Gst And Direct Taxation
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Global Trends In Vat Gst And Direct Taxation


Global Trends In Vat Gst And Direct Taxation
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Author : Sebastian Pfeiffer
language : en
Publisher:
Release Date : 2015

Global Trends In Vat Gst And Direct Taxation written by Sebastian Pfeiffer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.




Global Trends In Vat Gst And Direct Taxation


Global Trends In Vat Gst And Direct Taxation
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Author : Sebastian Pfeiffer
language : en
Publisher: Linde Verlag GmbH
Release Date : 2015-08-11

Global Trends In Vat Gst And Direct Taxation written by Sebastian Pfeiffer and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-11 with Law categories.


Recent developments in direct taxes and VAT/GST Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified. This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.



Global Trends In Vat Gst And Direct Taxes


Global Trends In Vat Gst And Direct Taxes
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Author : Sebastian Pfeiffer
language : en
Publisher:
Release Date : 2015

Global Trends In Vat Gst And Direct Taxes written by Sebastian Pfeiffer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.




The Future Of Indirect Taxation


The Future Of Indirect Taxation
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Author : Thomas Ecker
language : en
Publisher: Kluwer Law International
Release Date : 2012

The Future Of Indirect Taxation written by Thomas Ecker and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Value-added tax categories.


Papers from a global conference held in September 2010.



Value Added Tax And Direct Taxation


Value Added Tax And Direct Taxation
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2009

Value Added Tax And Direct Taxation written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Direct taxation categories.


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.



Consumption Tax Trends 2010 Vat Gst And Excise Rates Trends And Administration Issues


Consumption Tax Trends 2010 Vat Gst And Excise Rates Trends And Administration Issues
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-05-03

Consumption Tax Trends 2010 Vat Gst And Excise Rates Trends And Administration Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-03 with categories.


This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.



The Rise Of The Value Added Tax


The Rise Of The Value Added Tax
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Author : Kathryn James
language : en
Publisher: Cambridge University Press
Release Date : 2015-04-30

The Rise Of The Value Added Tax written by Kathryn James and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-30 with Law categories.


This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.



Consumption Tax Trends 2006 Vat Gst And Excise Rates Trends And Administration Issues


Consumption Tax Trends 2006 Vat Gst And Excise Rates Trends And Administration Issues
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2006-06-16

Consumption Tax Trends 2006 Vat Gst And Excise Rates Trends And Administration Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-06-16 with categories.


This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.



Consumption Tax Trends 2008 Vat Gst And Excise Rates Trends And Administration Issues


Consumption Tax Trends 2008 Vat Gst And Excise Rates Trends And Administration Issues
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2008-12-05

Consumption Tax Trends 2008 Vat Gst And Excise Rates Trends And Administration Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-05 with categories.


Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.



The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales


The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-06-20

The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-20 with categories.


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.