Download or read book EU VAT Compass 2018 2019 written by Fabiola Annacondia and published by . This book was released on 2018 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT COMPASS 2018 2019 written by FABIOLA ANNACONDIA. and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2019 2020 written by Fabiola Annacondia and published by . This book was released on 2019 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2017 2018 written by Fabiola Annacondia and published by . This book was released on 2017 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2017 2018 written by Fabiola Annacondia and published by . This book was released on 2017 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European Union's VAT system.0The book consists of three parts, each comprising a vital element of the EU VAT system.0Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2016/1065; it also contains the texts of several other Directives in the field of VAT. All amendments made to the basic VAT Directive under Directive 2008/8, and the text of Implementing Regulation 282/2011, as amended by Regulations 967/2012 and 1042/2013, are included.0Part Two provides an overview of both the operative parts of the more than 800 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2017 and 2018. 0The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all EU Member States, including the United Kingdom.
Download or read book EU VAT compass written by Walter van der Corput and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2007 written by Walter van der Corput and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023-09-22 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Download or read book EU VAT Compass 2019 2020 written by Fabiola Annacondia and published by . This book was released on 2020 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2011 2012 written by Walter van der Corput and published by . This book was released on 2011 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2016 2017 written by and published by . This book was released on 2016 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European Union's VAT system, the 'EU VAT Compass 2016/2017' is an essential source of reference for all those actively working or interested in VAT. The book consists of three parts, each comprising a vital element of the EU VAT system. 0Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2013/61; it also contains the texts of several other Directives in the field of VAT. All amendments made to the basic VAT Directive under Directive 2008/8, and the text of Implementing Regulation 282/2011, as amended by Regulations 967/2012 and 1042/2013, are included. 0For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 700 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2016 and 2017. 0 The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all 28 Member States.00.
Download or read book E commerce and EU VAT written by Rosamund Barr et al. and published by Kluwer Law International B.V.. This book was released on 2021-07-12 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.
Download or read book EU VAT Compass 2022 2023 written by Fabiola Annacondia and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2022 written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2009 2010 written by Walter van der Corput and published by . This book was released on 2009 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2012 2013 written by Walter van der Corput and published by . This book was released on 2012 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European VAT system, the "EU VAT Compass 2007" is an essential source of reference for all those actively working or interested in VAT. The book consists of three sections, each comprising a vital element of the European legislation. The first section presents the text of the provisions of the new Community VAT Directive, which came into effect on 1 January 2007, and the corresponding provisions of the former Community VAT Directive (the Sixth Directive). For the interpretation of the Community VAT legislation, the case law of the European Court of Justice (ECJ) is an indispensable element. For that reason, the second section of the book gives an overview of the operative parts of the more than 350 ECJ judgments in VAT cases. The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis contains all 27 EU Member States, including Bulgaria and Romania that joined the European Union on 1 January 2007.
Download or read book EU VAT Compass 2020 2021 written by Fabiola Annacondia and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the EU VAT system, this book is an essential reference for those actively working on or interested in VAT.
