Download or read book A Guide to VAT in the EU 1996 1997 Update written by Coopers & Lybrand and published by Springer. This book was released on 1997-03-28 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, The absence of frontier checks has enabled the elimination of millions of customs documents. However, it has also required the introduction of new taxable transactions and administrative formalities. In this book, members of Coopers & Lybrand Global Indirect Tax Network analyse the main features of the new rules. In clear, practical terms, A Guide to VAT in the EU explains how each European Community (EC) country has implemented the Council Directive 91/680/EC and amending directives. This update includes: information on the three recently added European Union (EU) members (Austria, Finland and Sweden) a commentary on the Council Directive 95/7/EC, applicable as from 1 January 1995 (which introduces definitive changes To The Sixth Directive and amends the 1993 transitional regime). appendices with tables and a specially prepared integration of the Sixth Directive And The amending directives.
Download or read book A Guide to VAT in the EU written by and published by . This book was released on 1997 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the European VAT Directives written by Ben Terra and published by IBFD. This book was released on 2012 with total page 1317 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to VAT in the EU written by Coopers & Lybrand and published by . This book was released on 1995 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new book is fully updated to include the latest developments of 1995 and directives which will come into force in 1996. In clear, practical terms, it explains how each EC country has implemented the Council Directive 91/680/EC and amending directives. Included in the 1995 Update are: information on the three new EU members (Austria, Finland and Sweden) and a commentary on the Council Directive 95/7/EC, adopted in 1995 (which introduces definitive changes to the Sixth Directive and amends the 1993 transitional regime).
Download or read book VAT Handbook written by and published by . This book was released on 1996 with total page 1038 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Subject Guide to Books in Print written by and published by . This book was released on 2001 with total page 3054 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the European VAT Directives written by Ben J. M. Terra and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2003 with total page 2248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The United States the European Union and the Globalization of World Trade written by Thomas C. Fischer and published by Bloomsbury Publishing USA. This book was released on 2000-04-30 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professor Fischer presents a comprehensive overview of global trade at the start of a new century, from a national, regional, and international viewpoint. He looks closely at the four dominant and competing economic systems—the United States, the European Union, Japan, and China—and argues that the traditional we-win/you-lose national trade paradigm has been replaced by one that is more collaborative, one that is leaning toward de facto world governance. He compares foreigners' attitudes toward trade and markets with our own, using four economic models that typify world trade today. He examines the interface between national, regional, and international trading systems and between business and government, then at the prospect of global trade management in different trade sectors under the GATT/WTO and other organizations. The result is a provocative discussion of global trade today. Professor Fischer makes it clear that the United States needs allies. Though its influence in the world trade arena will continue, America's hegemony has ended. The European Union is America's most obvious ally, but it has many problems and ambitions of its own. The North American Free Trade Agreement has solidified the North American market but it may isolate and lose South America, while Japan, China, Russia, and others are left to develop alliances of their own. All these factors raise important global questions, among them: Can American capitalism prevail? Should the United States proceed unilaterally, as it has so often? Or are regional and multinational arrangements preferable? If there is further globalization, as seems inevitable, and if American influence is on the wane, what group or organization will lead? To explore these questions and provide the beginnings of answers, Professor Fischer uses his four competing economic systems and handicaps the process country by country, sector by sector, with particular attention to transatlantic relations.
Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.
Download or read book International Books in Print written by and published by . This book was released on 1998 with total page 1294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the Papers of British Cabinet Ministers 1900 1964 written by Cameron Hazlehurst and published by Cambridge University Press. This book was released on 1996 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Guide to the Papers of British Cabinet Ministers 1900-1964 is the revised and expanded edition of a volume first published by The Royal Historical Society in 1974. Its aim is to provide up-to-date information on the papers of 323 ministers in the first edition and include all Cabinet ministers (or those who held positions included in a Cabinet) until the resignation of Sir Alec Douglas-Home as Prime Minister in 1964. Thus the scope of this edition has increased from the 323 ministers in the first Guide to 384, and therefore incorporates those who held relevant positions in the Churchill, Eden, Macmillan and Home governments. Information is provided on 60 'new' ministers and the previously omitted Lord Stanley. This Guide therefore is a major research tool and a source of information on personal papers, often in private hands, of people who played major roles in twentieth-century political life.
Download or read book VAT in Africa written by Richard E. Krever and published by PULP. This book was released on 2008 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles reviewing the experience of the implementation of VAT in Africa. Besides analyses, the articles offer guidelines for reforming and improving both technical and administrative aspects of the tax. The several chapters consider design and structure of the VAT, VAT and specific factors, administrative aspects of VAT, Inter-jurisdictional and international aspects of VAT, and VAT and Francophone Africa.
Download or read book Taxation in a Global Economy written by Andreas Haufler and published by Cambridge University Press. This book was released on 2001-08-23 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Download or read book The European Union written by Alex Roney and published by Kogan Page Publishers. This book was released on 1998 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensively updated edition of European Union aims to provide readers with a thorough understanding of every aspect of the EU, from its origins, aims and achievements to current and likely developments.
