Download or read book Vat the Eec and the Uk Tax System value Added Tax written by Great Britain. Parliament. House of Commons. Library. Research Division and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Value added Tax in the European Economic Community written by United States. General Accounting Office and published by . This book was released on 1980 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Key Questions in Considering a Value Added Tax for Central and Eastern European Countries written by Sijbren Cnossen and published by International Monetary Fund. This book was released on 1991-07-01 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Download or read book Value Added Tax written by Alan A. Tait and published by . This book was released on 1972 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Value added Tax written by George N. Carlson and published by . This book was released on 1980 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.
Download or read book European VAT and the Sharing Economy written by Giorgio Beretta and published by Kluwer Law International B.V.. This book was released on 2019-10-24 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
Download or read book EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2015-02-02 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Download or read book The Value added Tax written by T. M. Rybczynski and published by Blackwell Publishers. This book was released on 1969 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The EU VAT System and the Internal Market written by Rita de La Feria and published by IBFD. This book was released on 2009 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Download or read book Tax Policy in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by Luxembourg : European Commission. This book was released on 2000 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has a single market and single currency but needs a tax policy. What will this involve ?.
Download or read book VAT in the European Community written by Alan Buckett and published by Lexis Law Publishing (Va). This book was released on 1992 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: An introductory guide to the single market transitional VAT regime which is to commence 1 January 1993, along with a country-by-country analysis of the basic features of the EC VAT systems which were in effect on 1 April 1992. Each chapter includes the following topics: scope of the tax, tax rates, tax invoices, place of supply, registration, importation procedures, input tax deduction, administration, appeals, the relationship between VAT and other taxes and VAT refund procedures. However, the material does not include the amendments to national legislation enacted to conform national law to Directive 91/680/EEC.
Download or read book VAT Explained written by John F. Chown and published by . This book was released on 1973 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Value Added Tax written by Alan Schenk and published by BRILL. This book was released on 2022-10-17 with total page 752 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 Introduction to Value Added Tax in the EC After 1992 written by Ben Terra and published by Springer. This book was released on 1992 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.
Download or read book VAT written by Timothy Edmonds and published by . This book was released on 1984 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
