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Download or read book Glossary of international trade electronic resource written by Edward G. Hinkelman and published by World Trade Press. This book was released on 2009 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed definitions of 3,450 terms used in international trade, banking, shipping, and law.
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Download or read book Multilateral Treaties in Respect of which the Secretary General Performs Depositary Functions written by United Nations and published by . This book was released on 1978 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information Asymmetries in EU VAT written by Frank J.G. Nellen and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law. "
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Download or read book General Catalogue of Printed Books written by British Museum. Department of Printed Books and published by . This book was released on 1959 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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