Working With Vat
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Working With Vat
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Author : Kul Bhushan
language : en
Publisher: Pearson Education India
Release Date : 2006
Working With Vat written by Kul Bhushan and has been published by Pearson Education India this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Export duties categories.
Vat
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Author : Ian Hills
language : en
Publisher:
Release Date : 1987
Vat written by Ian Hills and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Small business categories.
The Vat Handbook
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Author : Geoff Hull
language : en
Publisher: Penguin Random House South Africa
Release Date : 2012-04-20
The Vat Handbook written by Geoff Hull and has been published by Penguin Random House South Africa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-20 with Business & Economics categories.
Taxpayers often pay over more to the Receiver than required, and nowhere is this more evident than in the payment of Value Added Tax. There are thousands of VAT vendors in South Africa who are obliged to prepare a VAT return every two months. On the face of it, the process is very simple: record the VAT paid in respect of producing your product or service, subtract from this the VAT received in respect of your product or service, and pay the balance over to the Receiver. But in practice it is rather more complex, as certain rules apply to what you can and cannot claim as a legitimate amount, and on imports and exports related to your business. Tax consultants, who service several returns at a time, rush through the work, with the result that large amounts often get overlooked through ignorance or haste and millions of rands go unclaimed, or are paid over to the Receiver unnecessarily. But help is now at hand with The VAT Handbook, everyone’s essential guide on all matters concerning this tax.
China Vat
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Author : Lorenzo Riccardi
language : en
Publisher: Springer Nature
Release Date : 2020-05-29
China Vat written by Lorenzo Riccardi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-29 with Law categories.
This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.
Vat In A Day A Concise Overview Of The Eu Vat System
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Author : Adrianus Johannes Doesum
language : en
Publisher:
Release Date : 2013
Vat In A Day A Concise Overview Of The Eu Vat System written by Adrianus Johannes Doesum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This book serves as an introduction to the currect EU Value Added Tax system. It provides a consice overview of the working of EU VAT and the concepts and rationale behind it. The goal of this book is to enable the reader obtaining a basic knowledge of the EU VAT system, or to refresh his or hers memory within a day's work. Hence, this book is titled: 'Vat in a day'. Even though the book covers all aspects of the EU Vat system, some elements are discussed in more details than others. Didactically sound choices were made as regards the depth at which the various subjects in this book are discussed. Nevertheless, the book provides an account of the key providers in the VAT Directive and the key case law of the Court of Justice of the European Union in the field of VAT.
Immovable Property Under Vat
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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-05-12
Immovable Property Under Vat written by Robert F. van Brederode 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 2011-05-12 with Law categories.
The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.
Options For A Definitive Vat System
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Author : Ben Patterson
language : en
Publisher:
Release Date : 1995
Options For A Definitive Vat System written by Ben Patterson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Value-added tax categories.
Vat For Residential Property Developers And Contractors
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Author : Marie B. Stein
language : en
Publisher:
Release Date : 2017-08-05
Vat For Residential Property Developers And Contractors written by Marie B. Stein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-05 with categories.
Are you a property developer, contractor or professional advisor?Are you building or converting residential properties to lease or sell?Then you NEED to read this book.Whether you're a property developer or a contractor, you'll know that the VAT rules about the residential property development are particularly difficult. If you don't budget properly for VAT at the start of a development, you can be left with expensive mistakes, significantly affecting the anticipated profit on your development or even changing that profit into a loss.Like most taxes, the rules are complicated and there are a lot of them; including the VAT liability of property transactions, construction services and claiming VAT from HMRC. But the most difficult and least understood aspect about all of this is that you need to understand how the rules work together before you can work out the VAT cost of your development. This book has been written specially for those of you who are new to property development or construction as a business, or have limited knowledge of the VAT rules and need to know more. It includes the important VAT rules, as well as a lot of practical information about VAT and residential property development. The book will help you to save money and manage the VAT process of your development.If you're a developer, it will help you to maximize your profits by knowing how to keep your VAT costs down and when you can claim from HMRC.If you're a contractor, you'll be able to save money for your customer by understanding when you can charge the zero-rate or reduced rate for your work.And if you're a professional advisor, accountant; architect, project manager, solicitor or surveyor; you can help clients take full advantage of the VAT reliefs so that they can save money and manage the process properly.I've avoided lots of legal jargon and legislation (unless absolutely necessary!) and there are links to HMRC guidance in case you need more detailed guidance.And I also tell when you CAN'T save VAT on your costs or claim VAT from HMRC. If you know in advance, you can at least budget properly from the beginning and plan your expenditure accordingly.
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.
The Anatomy Of The Vat
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Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2013-05-16
The Anatomy Of The Vat written by Mr.Michael Keen 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 2013-05-16 with Business & Economics categories.
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy gap’ (in turn divided into effects of rate differentiation and exemption) and a ‘compliance’ gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.