International Vat Gst Guidelines
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International Vat Gst Guidelines
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-04-12
International Vat Gst Guidelines 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 2017-04-12 with categories.
The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
International Vat Gst Guidelines
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Author :
language : en
Publisher:
Release Date : 2017
International Vat Gst Guidelines written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
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.
A Vat Gst Model Convention
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Author : Thomas Ecker
language : en
Publisher: IBFD
Release Date : 2013
A Vat Gst Model Convention written by Thomas Ecker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Double taxation categories.
Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?
Permanent Establishments In Value Added Tax
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Author : Karoline Spies
language : en
Publisher:
Release Date : 2019
Permanent Establishments In Value Added Tax written by Karoline Spies and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
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.
The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales
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Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2019
The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business enterprises 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. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report "Addressing the Tax Challenges of the Digital Economy." It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
Taxing Global Digital Commerce
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Author : Arthur Cockfield
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-11-07
Taxing Global Digital Commerce written by Arthur Cockfield and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-07 with Law categories.
Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Consumption Tax Trends 2016
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2016-11-30
Consumption Tax Trends 2016 written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with Business & Economics categories.
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
European Value Added Tax In The Digital Era
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Author : Marie Lamensch
language : en
Publisher:
Release Date : 2014
European Value Added Tax In The Digital Era written by Marie Lamensch and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Electronic commerce categories.
The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.
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.