Download or read book Introduction to Value Added Tax in the EC After 1992 written by B. J. M. Terra and published by . This book was released on 1992 with total page 167 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 Introduction to Value Added Tax in the EC written by Ben J. M. Terra and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to Value Added Tax in the EC written by B. J. M. Terra and published by Kluwer Law International. This book was released on 1991 with total page 133 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 and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book EC 1992 written by and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Community Law After 1992 written by Ralph H. Folsom and published by Springer. This book was released on 1993 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: European economic developments are receiving the attention of the world business community as never before. While some of the recent attention has focused on the controversial Maastricht treaty, the complete economic integration of Europe has moved steadily towards realization. The emergence of Europe as a unified trading block has profound implications for those who do business in Europe or with European companies. European Community Law After 1992 is for lawyers who need to know about the new Europe. It: provides a comprehensive introduction to European law, law-making institutions and dispute settlement mechanisms presents the European legal regimes for the general areas which foreign lawyers need to know about, including corporate law, environmental and securities regulations, antitrust, mergers and acquisitions, and product liability examines the European regulation of some important specific industries, including broadcasting and telecommunications The editors and authors of European Community Law After 1992 are among the most prominent academic and professional authorities in the world. This book is the single most useful reference tool for the practitioner.
Download or read book Welfare Effects of Value Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Download or read book Value added Taxation in the EC After 1992 written by Hans Fehr and published by . This book was released on 1991 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effects of Adopting a Value added Tax written by and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in a Global Digital Economy written by Ina Kerschner and published by Linde Verlag GmbH. This book was released on 2017-10-04 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Download or read book A guide to the European VAT directives written by Ben Terra and published by IBFD. This book was released on 2006 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Trends in Process Control and Production Management written by Lenka Štofová and published by CRC Press. This book was released on 2017-09-27 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dynamic economics, technological changes, increasing pressure from competition and customers to improve manufacturing and services are some of the major challenges to enterprises these days. New ways of improving organizational activities and management processes have to be created, in order to allow enterprises to manage the seemingly intensifying competitive markets successfully. Enterprises apply business optimizing solutions to meet new challenges and conditions. But also ensuring effective development for long-term competitiveness in a global environment. This is necessary for the application of qualitative changes in the industrial policy. “New Trends in Process Control and Production Management” (MTS 2017) is the collection of research papers from authors from seven countries around the world. They present case studies and empirical research which illustrates the progressive trends in business process management and the drive to achieve enterprise development and sustainability.
Download or read book Estimating VAT Pass Through written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2015-09-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
Download or read book Africa and the European Community After 1992 written by and published by World Bank Publications. This book was released on 1993-01-01 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic integration of the European Community (EC) and its implications for Sub-Saharan Africa are examined in this anthology.
