Value Added Tax Reverse Charge Order 1993
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Value Added Tax Reverse Charge Order 1993
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Author : Great Britain
language : en
Publisher:
Release Date : 1993
Value Added Tax Reverse Charge Order 1993 written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Value-added tax categories.
Value Added Tax (Reverse Charge) Order 1993
The Value Added Tax Reverse Charge Order 1992
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Author : Great Britain
language : en
Publisher:
Release Date : 1992-12-17
The Value Added Tax Reverse Charge Order 1992 written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-12-17 with categories.
Enabling power:Value Added Tax Act 1983, s. 7 (5) (6).. Issued:17.12.92.. Made:09.12.92.. Laid:11.12.92.. Coming into force:01.01.93.. Effect:1983 c.55 amended.. Territorial extent & classification:GB. General.
Current Law Statute Citator Statutory Instrument Citator
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Author :
language : en
Publisher:
Release Date : 1989
Current Law Statute Citator Statutory Instrument Citator written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Annotations and citations (Law) 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.
Halsbury S Statutes Of England And Wales
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Author : Great Britain
language : en
Publisher:
Release Date : 1985
Halsbury S Statutes Of England And Wales written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Law categories.
Current Law Statutes Annotated
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Author : Great Britain
language : en
Publisher:
Release Date : 1994
Current Law Statutes Annotated written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Law categories.
A chronological listing of the text of all public general acts issued during the year, with notes and annotations. "Current law statute citator" section cumulates with each issue during the year. Multi-year cumulation available separately as: Current law statute citator (1947-1971) and: Current law legislation citator (1972- ).
Improving Vat Gst Designing A Simple And Fraud Proof Tax System
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Author : Michael Lang
language : en
Publisher:
Release Date : 2014
Improving Vat Gst Designing A Simple And Fraud Proof Tax System written by Michael Lang 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 books categories.
"This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce."--Extracted from publisher website on March 25, 2014.
Ec Legislation Implementator
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Author :
language : en
Publisher: Butterworths
Release Date : 2003-03-31
Ec Legislation Implementator written by and has been published by Butterworths this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-03-31 with European Union categories.
Published annually, this volume of Halsbury's Statutory Instruments provides a quick and easy-to-use guide to the implementation in the United Kingdom of Community directives, compiling statutory instruments from 1973 (the date of accession of the United Kingdom to the European Community). Part 1 Contains a chronological list of the official directives and the relevant UK legislation; Part 2 Keys a chronological list of statutory instruments to the official directives they implement.
Current Law Statutory Instrument Citator
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Author :
language : en
Publisher:
Release Date : 1993
Current Law Statutory Instrument Citator written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Annotations and citations (Law) categories.
The Value Added Tax And Growth Design Matters
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Author : Mr.Santiago Acosta Ormaechea
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-07
The Value Added Tax And Growth Design Matters written by Mr.Santiago Acosta Ormaechea 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 2019-05-07 with Business & Economics categories.
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.