Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book VAT and Property written by Ann Humphrey and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers clear and practical guidance on the application of UK Value Added Tax (VAT) to UK property transactions, providing assistance to individuals, property businesses, and professionals. It covers guidance on VAT and property issues such as: Introduction to VAT Concepts (terminology, legislation, definitions) * Land Transactions * Residential Property (new building projects, extension and refurbishment, renovations and alterations, conversions, facilities for the disabled, transactions between landlord and tenant, DIY house builders, caravans and houseboats, listed / protected buildings) * Housing Associations * Commercial Property (construction industry, the election to waive exemption, supplies not affected, making an election, revoking an election, input tax claims, avoidance rules, premiums, surrenders and inducements, specialist services, transfer of a business as a going concern) * Anti-Avoidance Legislation * Guarantees * Partial Exemption * Input Tax Recovery * The Capital Items Scheme. [Subject: Value Added Tax, Property Law]
Download or read book The VAT and Property Guide written by Greg Sinfield and published by . This book was released on 2008 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT and Property written by Howard Scott and published by . This book was released on 1994 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT in Property and Construction written by Julian Potts and published by . This book was released on 2005 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book provides the guidance on VAT in the property and construction industry. Based on summaries of VAT cases it includes: the legislation; the operation of VAT; the concept of a VAT 'supply '; compliance property transactions; option to tax; and sales and letting of residential property.
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 Understanding VAT on Property written by David Jordan and published by Law Society Publishing. This book was released on 2006 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thoroughly revised and updated, the second edition of this invaluable book offers comprehensive coverage of VAT on property. It guides the reader through the legislation and how it applies to different types of property and transaction. The author provides examples drawn from practice to illustrate the points made.
Download or read book Juvenile Violence written by Jennifer Hillegass and published by . This book was released on 2000 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT and Land Construction Property written by Andrew Ball and published by . This book was released on 1989 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT and Property written by David Goy and published by . This book was released on 1989 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT on Property written by Dermot O'Brien and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains all the details and subtleties of the new VAT code as it applies to property transactions, and includes the amendments made by the Finance Act (No. 2) Act 2008.
Download or read book VAT on Property written by Fergus Gannon and published by . This book was released on 1994 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT and Property written by Ann Humphrey and published by Spiramus Press Ltd. This book was released on 2015-02-24 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions.Land TransactionsResidential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.Residential and charitable use buildings, Housing Associations, Cultural bodiesCommercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concernAnti-avoidance legislationGuarantees, Partial exemption, Input tax recovery, the capital items scheme.
Download or read book Essential VAT for Property Practitioners written by Brian Slater and published by . This book was released on 1995 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Vat Planning for Property Transactions written by Patrick C. Soares and published by . This book was released on 1996-02-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT on Property Made Simple written by Michael O'Connor and published by Tottel Publishing. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new book provides detailed commentary outlining the new rules governing the application of VAT on property transactions which were introduced in July 2008. It also includes worked examples throughout, as well as tips for practitioners and tax advisors.
Download or read book Vat on Construction Land and Property written by Bloomsbury Publishing Plc and published by Bloomsbury Professional. This book was released on 2006-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
