Vat In A Federal System Selected Country Experiences
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Vat In A Federal System Selected Country Experiences
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Author : Sthanumoorthy R
language : en
Publisher:
Release Date : 2006-11-30
Vat In A Federal System Selected Country Experiences written by Sthanumoorthy R and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-30 with categories.
Owing to its superiority over other forms of commodity taxes, value added tax (VAT) has been in widely in use internationally. Presently, it exists in 130 countries, including India. The long-held view is that it is ideal to entrust the national governmen
Vat In Non Federal Systems Selected Country Experiences
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Author : Sthanumoorthy R
language : en
Publisher:
Release Date : 2006-02-17
Vat In Non Federal Systems Selected Country Experiences written by Sthanumoorthy R and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-02-17 with categories.
Value Added Tax (VAT) is considered more superior than other forms of commodity taxes. While USA does not have VAT, it does exist in about 130 countries, including India. Most federations debate on the issue of VAT due to controversies at the national or
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.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer 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 1997-03-01 with Business & Economics categories.
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Value Added Taxes
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Author : James R. White
language : en
Publisher: DIANE Publishing
Release Date : 2008-09
Value Added Taxes written by James R. White and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-09 with Business & Economics categories.
Dissatisfaction with the fed. tax system has led to a debate about U.S. tax reform, incl. proposals for a nat. consumption tax. One type of proposed consumption tax is a value-added tax (VAT). A VAT is levied on the difference between a bus. sales and its purchases of goods and services. Typically, a bus. calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the gov¿t. This report describes: (1) how VAT design choices, such as exemptions and enforcement mechanisms, have affected compliance, admin. costs, and compliance burden; (2) how countries with fed. systems administer a VAT; and (3) how countries that recently transitioned to a VAT implemented the new tax. Charts.
Macro Federalism And Local Finance
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Author : Anwar M. Shah
language : en
Publisher: World Bank Publications
Release Date : 2008-06-20
Macro Federalism And Local Finance written by Anwar M. Shah and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-20 with Political Science categories.
The design of a federal system to deal with growth, stabilization, and regional and local development issues is the primary concern of this volume, edited by Anwar Shah. The book provides analytical tools to address issues arising from globalization, localization, and regional integration. It discusses tax harmonization issues associated with subnational value added tax administration. It provides a framework for fiscal discipline in a federal system. Lessons from international experiences from policies to deal with lagging regions are drawn. The book empirically examines the effect of fiscal decentralization on the overall size of the public sector. Finally, it draws lessons from industrial countries' experiences on local governance. This important new series represents a response to several independent evaluations in recent years that have argued that development practitioners and policy makers dealing with public sector reforms in developing countries and, indeed, anyone with a concern for effective public governance could benefit from a synthesis of newer perspectives on public sector reforms. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to the series.
Indian Economy
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Author : Uma Kapila
language : en
Publisher: Academic Foundation
Release Date : 2005
Indian Economy written by Uma Kapila and has been published by Academic Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Designed for use in undergraduate courses in Indian Economy B.A. (Pass), B.Com. (Pass) and Honours (Subsidiary) in various Indian universities, the first part of the book discusses issues in `Development and Planning' with reference to India, covering Colonialism and Underdevelopment, Factors in Development, Capital Formation, Demographic Factors, Problems of Planning & Development; Industrial Policy; Relative Roles of Public and Private Sectors; Disinvestment and Issue of Privatisation; Savings and Investment; Mobilisation of Resources for the Plans; A broad review of planning upto the beginning of the Tenth Five Year Plan, and India's Economic Reforms. In the second part of the book, the discussions is on `sectoral aspects' of the Indian economy viz., Agriculture: Problems of Productivity, Technology, Green Revolution, Land Reforms, Rural Credit, Marketing, and India's Food Security System; Industry: Growth and Diversification in Indian Industry, Relative Roles of Cottage, Small and Large Industries, Role of Foreign Capital and Multinationals, and Industrial Finance; External Sector: Changing Structure of India's Foreign Trade in the Post-Independence Period, and Trends in Balance of Payments. The subject of Inflation with reference to India has also been exhaustively discussed and analysed. In response to the constant feed back from teachers and students, the analysis in the text, in the present edition (4th edition) has been simplified for easy understanding by the students at various levels. Some new chapters have been added and additions in the existing chapters made, covering the latest developments and policy announcements with respect to various sectors. At the end of each chapter, some relevant questions have also been given with respect to the subject discussed.
Tax Expenditures In Oecd Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-01-05
Tax Expenditures In Oecd Countries 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 2010-01-05 with categories.
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Issues And Experiences In Tax System Reforms In Selected Countries Of The Escap Region
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Author :
language : en
Publisher:
Release Date : 1995
Issues And Experiences In Tax System Reforms In Selected Countries Of The Escap Region written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Taxation categories.
Studies The dimensions of tax reforms in six developing countries of the ESCAP region . Focuses on the tax base, the rate structures, and the administration and enforcement of major tax instruments.
Schwarz On Tax Treaties
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Author : Jonathan Schwarz
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-09-28
Schwarz On Tax Treaties written by Jonathan Schwarz 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 2021-09-28 with Law categories.
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.