Value Added Tax And Direct Taxation
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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.
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?
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.
Effects Of Adopting A Value Added Tax
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Author : Jon Hakken
language : en
Publisher:
Release Date : 1992
Effects Of Adopting A Value Added Tax written by Jon Hakken and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Consumer goods categories.
I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
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.
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.
Cjeu Recent Developments In Value Added Tax 2018
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2019-07-24
Cjeu Recent Developments In Value Added Tax 2018 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 2019-07-24 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 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.
Value Added Tax
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Author : National Economic Development Office
language : en
Publisher:
Release Date : 1971
Value Added Tax written by National Economic Development Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Business & Economics categories.
Taxation Law And Practice
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Author : V. BALACHANDRAN
language : en
Publisher: PHI Learning Pvt. Ltd.
Release Date : 2012-09-19
Taxation Law And Practice written by V. BALACHANDRAN and has been published by PHI Learning Pvt. Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-09-19 with Law categories.
This easy-to-read text covers the entire gamut of direct and indirect taxes. The first eight chapters deal with direct taxes and generation of income from different sources. The last five chapters focus on different forms of indirect taxes. This text lucidly explains the acts, rules, sections, laws of direct and indirect taxes with a view to integrating the relevance of these laws with tax planning. The text fosters a clear understanding of the principles relating to computation of taxable income under each head of income. It covers different types of excise duties, methods of valuation for customs, types of transactions under the Central Sales Tax Act, variants of VAT and different methods of computation of VAT and service tax for management and professional services. A number of solved Illustrations at the end of each chapter are provided for easy comprehension of the subject. These along with chapter-end questions consisting of short answer questions, long answer questions and exercises, enhance its value as a text. This text is intended for the undergraduate students of management, commerce and law (BBA, BCom and BL/LLB). Students pursuing professional courses such as CA, BCS (Bachelor of Corporate Secretaryship) and the aspirants of Civil Services Examinations will also find the text immensely useful.
Value Added Tax
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Author : George N. Carlson
language : en
Publisher:
Release Date : 1980
Value Added Tax written by George N. Carlson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Government publications categories.
This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.