Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264264051
Total Pages : 194 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues by : OECD

Download or read book Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Consumption Tax Trends 2016

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Publisher : OECD
ISBN 13 : 9264270221
Total Pages : 189 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2016 by : Collectif

Download or read book Consumption Tax Trends 2016 written by Collectif and published by OECD. This book was released on 2016-11-30 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

VAT/GST and Excise Rates, Trends and Policy Issues

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Publisher :
ISBN 13 : 9789264750203
Total Pages : pages
Book Rating : 4.7/5 (52 download)

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Book Synopsis VAT/GST and Excise Rates, Trends and Policy Issues by :

Download or read book VAT/GST and Excise Rates, Trends and Policy Issues written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

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Publisher :
ISBN 13 : 9789264750203
Total Pages : 0 pages
Book Rating : 4.7/5 (52 download)

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Book Synopsis Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues by : OECD (author)

Download or read book Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD (author) and published by . This book was released on 1901 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consumption Tax Trends

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Author :
Publisher : OECD
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Consumption Tax Trends by : Organisation for Economic Co-operation and Development

Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.

Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues

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Publisher : OECD Publishing
ISBN 13 : 926446591X
Total Pages : 220 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues by : OECD

Download or read book Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.

Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264903119
Total Pages : 274 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends by : OECD

Download or read book Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends written by OECD and published by OECD Publishing. This book was released on 2022-11-30 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax.

Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues

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Publisher : OECD Publishing
ISBN 13 : 9264309039
Total Pages : 206 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues by : OECD

Download or read book Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2018-12-05 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also ...

International VAT/GST Guidelines

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Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

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Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264223940
Total Pages : 180 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues by : OECD

Download or read book Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

International Tax Competitiveness Index 2016

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Publisher :
ISBN 13 : 9781942768197
Total Pages : pages
Book Rating : 4.7/5 (681 download)

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Book Synopsis International Tax Competitiveness Index 2016 by : Kyle Pomerleau

Download or read book International Tax Competitiveness Index 2016 written by Kyle Pomerleau and published by . This book was released on 2017-10-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Tax Competitiveness Index measures how well a country's tax system promotes sustainable economic growth and investment. The report looks at over 40 tax policy variables in five categories: corporate income taxes, individual taxes, consumption taxes, property taxes, and the treatment of foreign earnings. The ITCI gives a comprehensive overview of how developed countries' tax codes compare, explains why certain tax codes stand out as good or bad models for reform, and provides important insight into how to think about tax policy.

Taxing Wages 2021

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Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Removing Tax Barriers to China's Belt and Road Initiative

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501219
Total Pages : 360 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Removing Tax Barriers to China's Belt and Road Initiative by : Michael Lang

Download or read book Removing Tax Barriers to China's Belt and Road Initiative written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2018-11-27 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research papers prepared by international experts on the following issues: • The New Silk Road: Will Tax Be a Facilitator or a Barrier? • Neo-BEPS: China’s Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative; • International Taxation Coordination under China’s Belt and Road Strategy; • Tax Issues in the Main Belt and Road Countries and Industries of China’s Outward Foreign Direct Investment; • Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability; • Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries; • International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties; • Financial and Tax Operations in the Five Central Asian Countries; • The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road; • Transfer Pricing Issues Related to the Belt and Road Initiative; • Tax Treaties between Belt and Road Countries; • VAT Challenges in the Belt and Road Initiative; • Global Tax Policy Post-BEPS and the Perils of the Silk Road; and • Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12–13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing. These papers also formed the basis for input by WU Global Tax Policy Center at the first meeting of The Belt and Road Initiative Tax Cooperation Conference (BRITCC) held in Astana on 14–16 May 2018, in which it was agreed to establish a permanent forum to examine the tax issues that arise from the BRI. The WU Global Tax Policy Center will continue to provide inputs to this forum.

The Value Added Tax and Growth: Design Matters

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Author :
Publisher : International Monetary Fund
ISBN 13 : 149831418X
Total Pages : 38 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis The Value Added Tax and Growth: Design Matters by : Mr.Santiago Acosta Ormaechea

Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.

OECD Tourism Trends and Policies 2016

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Publisher : OECD Publishing
ISBN 13 : 9264245995
Total Pages : 388 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD Tourism Trends and Policies 2016 by : OECD

Download or read book OECD Tourism Trends and Policies 2016 written by OECD and published by OECD Publishing. This book was released on 2016-03-09 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.

Taxing Global Digital Commerce

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167110
Total Pages : 506 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield

Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law

Revenue Statistics 2017

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Publisher : OECD Publishing
ISBN 13 : 9264283188
Total Pages : 340 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Revenue Statistics 2017 by : OECD

Download or read book Revenue Statistics 2017 written by OECD and published by OECD Publishing. This book was released on 2017-11-23 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.