The Impact Of The Growth Of The Sharing And Gig Economy On Vat Gst Policy And Administration
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The Impact Of The Growth Of The Sharing And Gig Economy On Vat Gst Policy And Administration
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-04-19
The Impact Of The Growth Of The Sharing And Gig Economy On Vat Gst Policy And Administration 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 2021-04-19 with categories.
This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.
Tax Policy Reforms 2022 Oecd And Selected Partner Economies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2022-09-21
Tax Policy Reforms 2022 Oecd And Selected Partner Economies 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 2022-09-21 with categories.
This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.
Cjeu Recent Developments In Value Added Tax 2022
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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-01-17
Cjeu Recent Developments In Value Added Tax 2022 written by Georg Kofler 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 2024-01-17 with Law categories.
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Vat In The Digital Era
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Author :
language : en
Publisher: Oxford University Press
Release Date : 2023-12-14
Vat In The Digital Era written by and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-14 with Law categories.
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.
Standoff Virus And Us
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Author : Bharat S. Thakkar Ph.D.
language : en
Publisher: Xlibris Corporation
Release Date : 2022-04-04
Standoff Virus And Us written by Bharat S. Thakkar Ph.D. and has been published by Xlibris Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-04 with Medical categories.
“This book offers research geared toward understanding the Covid-19 outbreak, in particular, has highlighted the necessity for change management in the development of a comprehensive social media communication strategy in the time of crisis. Organizations can no longer afford the effects of misinformation, scaremongering, or trivialization of organizational events, status, or needs. This book will serve as a valuable resource to researchers interested in pandemic studies generally as well as those studying the importance of innovation in managing modern organizations”. Bharat Thakkar, CEO, PREMGroup, Inc., Wheaton, IL, USA. ** Editor: Bharat S. Thakkar, Ph.D., is CEO of PREMGroup, Inc, a consulting firm in Illinois and an adjunct professor at the Illinois Institute of Technology, Chicago, IL, USA. He has expertise in design of systems packaging, reliability management, and heavy machinery design using reliability principles along with Leadership and Management principles. ** “As the COVID-19 pandemic is upending global culture at various levels, this is a remarkably timely book about how businesses must position themselves for the new reality. Under Dr. Bharat Thakkar’s watchful eye, the book’s authors offer insights that perhaps no other work could.” Mayank Chhaya, Journalist & Writer, Naperville, IL, USA ** "Cultures transcend national borders and bias the way we understand the subjective reality of our existence. Failure to understand, appreciate, and navigate cultural differences is a failure to understanding the symbiotic nature of how we communicate ideas, manage ourselves and businesses, and align ourselves with the physical, psychological, and spiritual needs of our humanity." Kevin Sorbello, Capella University, Minneapolis, MN, USA.
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-03-28
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration 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 2019-03-28 with categories.
This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy.
Oecd Public Governance Reviews Global Trends In Government Innovation 2023
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-05-15
Oecd Public Governance Reviews Global Trends In Government Innovation 2023 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 2023-05-15 with categories.
In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important.
A Research Agenda For Tax Law
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Author : Parada, Leopoldo
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-10-11
A Research Agenda For Tax Law written by Parada, Leopoldo and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-11 with Law categories.
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Platforms In Eu Vat Law
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Author : Christina Pollak
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-10-18
Platforms In Eu Vat Law written by Christina Pollak 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 2022-10-18 with Law categories.
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration
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Author : OECD
language : en
Publisher:
Release Date : 2019-05-16
The Sharing And Gig Economy Effective Taxation Of Platform Sellers Forum On Tax Administration written by OECD and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-16 with categories.
This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.