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Value Added Tax 2012 Set


Value Added Tax 2012 Set
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Value Added Tax 2012 Set


Value Added Tax 2012 Set
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Author : LexisNexis
language : en
Publisher: Tolley
Release Date : 2012-03-30

Value Added Tax 2012 Set written by LexisNexis and has been published by Tolley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-30 with categories.


This set enables you to purchase all the 2012 Tolley's VAT titles at one special price. Books are dispatched on publication. The set contains:* Tolley's Value Added Tax 2012 (includes first and second editions)* Tolley's VAT Cases 2012* Tolley's VAT Planning 2012-13



Consumption Tax Trends 2012 Vat Gst And Excise Rates Trends And Administration Issues


Consumption Tax Trends 2012 Vat Gst And Excise Rates Trends And Administration Issues
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-11-13

Consumption Tax Trends 2012 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 2012-11-13 with categories.


Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.



International Vat Gst Guidelines


International Vat Gst Guidelines
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2017-04-12

International Vat Gst Guidelines 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 2017-04-12 with Business & Economics 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.



Value Added Tax


Value Added Tax
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Author : Alan A. Tait
language : en
Publisher:
Release Date : 1972

Value Added Tax written by Alan A. Tait and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Business & Economics categories.




Value Added Tax


Value Added Tax
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Author : Alan A. Tait
language : en
Publisher: International Monetary Fund
Release Date : 1988-06-15

Value Added Tax written by Alan A. Tait and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-06-15 with Business & Economics categories.


This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.



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 Business & Economics categories.


Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.



Cjeu Recent Developments In Value Added Tax 2017


Cjeu Recent Developments In Value Added Tax 2017
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2018-08-10

Cjeu Recent Developments In Value Added Tax 2017 written by Michael Lang 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 2018-08-10 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 legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually 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. the Charter of Fundamental Rights of the European Union and VAT, 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 representatives and 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.



Oecd Economic Surveys Portugal 2012


Oecd Economic Surveys Portugal 2012
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-08-13

Oecd Economic Surveys Portugal 2012 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 2012-08-13 with categories.


OECD's periodic economic review of Portugal that examines recent economic developments, policies, and prospects. In addition, this edition focuses on improving credit and investment allocation.



A Guide To The European Vat Directives


A Guide To The European Vat Directives
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Author : Ben Terra
language : en
Publisher: IBFD
Release Date : 2006

A Guide To The European Vat Directives written by Ben Terra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.




Platforms In Eu Vat 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.