Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Establishments In European Vat
Download Establishments In European Vat full books in PDF, epub, and Kindle. Read online Establishments In European Vat ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Establishments in European VAT by : Madeleine Merkx
Download or read book Establishments in European VAT written by Madeleine Merkx and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an in-depth legal analysis of how the massively changed circumstances of the two last decades affect the EU VAT Directive. In particular it examines the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. The book explains a lot of topics, such as the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Also explained are exceptions that take precedence over the general rules.
Book Synopsis Fixed Establishments in European VAT - BEPS's Side Effects by : Merkx Madeleine
Download or read book Fixed Establishments in European VAT - BEPS's Side Effects written by Merkx Madeleine and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus in the reports of the OECD in its Base Erosion and Profit Shifting (BEPS) project is direct taxation. Still, the effects BEPS will have on indirect taxes must not be underestimated. In this article the author addresses the effects that the BEPS reports and developments will have on the concept of fixed establishment for indirect taxes. On the one hand, she discusses the changes in the concept of permanent establishment (PE) and how they might affect the interpretation of the concept of fixed establishment (FE) for VAT purposes. On the other hand, she discusses whether or not the issues addressed in BEPS for PEs may be required to address for European VAT in a similar manner for FEs.
Book Synopsis The Unsettled Business of the Fixed Establishment in EU VAT. by : S.B. Cornielje
Download or read book The Unsettled Business of the Fixed Establishment in EU VAT. written by S.B. Cornielje and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Ever since the change in the place of supply rules in the EU VAT Directive in 2010, the outline of the concept of the fixed establishment in EU Value Added Tax has been unclear and cause for confusion. The recent Dong Yang-case, in which the Court of Justice of the European Union (CJEU) ruled that a subsidiary may well qualify as a fixed establishment for VAT purposes, can be seen to propel this conceptual obscurity to new heights. Based on an analysis of the CJEU's judgment in the Dong Yang-case in light of the Council Implementing Regulation and previous judgments, the authors substantiate in what way the fixed establishment lacks conceptual clarity and thus gives rise to consequences that are directly contrary to its purpose: to prevent jurisdictional disputes between Member States.
Book Synopsis The EU VAT System and the Internal Market by : Rita de La Feria
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.
Book Synopsis VAT in an EU and International Perspective by :
Download or read book VAT in an EU and International Perspective written by and published by IBFD. This book was released on 2011 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis E-commerce and EU VAT by : Rosamund Barr et al.
Download or read book E-commerce and EU VAT written by Rosamund Barr et al. and published by Kluwer Law International B.V.. This book was released on 2021-07-12 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.
Book Synopsis The Place of Supply in European VAT by : Ben Terra
Download or read book The Place of Supply in European VAT written by Ben Terra and published by Springer. This book was released on 1998-08-11 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. This detailed reference work provides essential reading for tax practitioners, academics and advanced students of tax law.
Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen
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.
Book Synopsis Permanent Establishments in Value Added Tax by : Karoline Spies
Download or read book Permanent Establishments in Value Added Tax written by Karoline Spies and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Deloitte Global Tax Center (Europe) Publisher :Kluwer Law International B.V. ISBN 13 :9041190457 Total Pages :938 pages Book Rating :4.0/5 (411 download)
Book Synopsis Quick Reference Guide to European VAT Compliance by : Deloitte Global Tax Center (Europe)
Download or read book Quick Reference Guide to European VAT Compliance written by Deloitte Global Tax Center (Europe) and published by Kluwer Law International B.V.. This book was released on 2018-05-22 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Book Synopsis Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation by : OECD
Download or read book Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation written by OECD and published by OECD Publishing. This book was released on 1998-10-09 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Book Synopsis A guide to the European VAT directives by : Ben Terra
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:
Book Synopsis Rethinking EU VAT for P2P Distribution by : Cristina Trenta
Download or read book Rethinking EU VAT for P2P Distribution written by Cristina Trenta and published by Kluwer Law International B.V.. This book was released on 2015-09-24 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: - centralized and decentralized P2P networks; - free-riding problems; - identifying actors in P2P networks for VAT purposes; - P2P and place of supply; and - pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.
Book Synopsis Fixed Establishments in European Value Added Tax : Base Erosion and Profit Shifting's Side Effects?. by : M.M.W.D. Merkx
Download or read book Fixed Establishments in European Value Added Tax : Base Erosion and Profit Shifting's Side Effects?. written by M.M.W.D. Merkx and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus in the OECD reports in the Base Erosion and Profit Shifting (BEPS) project is on direct taxation. Still, the effects BEPS will have on indirect taxes should not be underestimated. In this article the author addresses the effects the BEPS reports and developments will have on the concept of fixed establishment (FE) for indirect taxes. She addresses the changes in the concept of permanent establishment (PE) and how these may affect the interpretation of the concept of FE for Value Added Tax (VAT) purposes. On top of that, she discusses whether or not the issues addressed in BEPS for PEs need to be examined in a similar manner for FEs in European VAT.
Book Synopsis What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules by : A.M. Bal
Download or read book What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules written by A.M. Bal and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author explains new VAT rules for e-commerce transactions that will take effect in the European Union on 1 January 2021, and their impact on non-EU businesses shipping goods ordered online directly to EU final consumers or using a fulfillment business model.
Book Synopsis Permanent Establishments in Indirect Taxation by : Rita de la Feria
Download or read book Permanent Establishments in Indirect Taxation written by Rita de la Feria and published by . This book was released on 2019 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Similarly to the significant of the concept of permanent establishment (PE) for the purpose of income taxes rules, the relevance of the concept of fixed establishment (FE) for the VAT rules can hardly be overestimated. The term plays a central role, and is consistently relied upon by the legislator, for both determining the place of supply of services in VAT, and to establish the right to VAT refund, where tax is incurred in a country other than that where the business is established. Yet, despite its significance, the term is far from clear, and in recent years the debate over its definition and scope, primarily in the context of new, globalised, economic realities, and the development of the digital economy, has intensified. The aim of this chapter is to shed light over the meaning and significance of the concept of FE for VAT purposes. It will focus first on the meaning and significance of the concept from the perspective of European VAT legislation and the jurisprudence of the Court of Justice of the European Union (CJEU). It will then discuss current challenges to the current law posed by new economic realities, discrepant application of the FE criterion at national level, and its links to the PE concept. It is argued that the case law of the CJEU highlights the challenges posed by both globalisation, and digitalisation of the world economy, and that whilst it provides short-term relief to these challenges, dealing with them on a longer term basis will require re-assessment of established jurisprudence. It considers some of the key decisions on FE by national courts, concluding that whilst a unified concept of secondary establishment for the purposes of income tax and VAT is desirable, at present equating PE to FE would likely give rise to double taxation within VAT.
Book Synopsis The VAT Treatment of Small Undertakings in the EU by : Negash Ruth Abraham
Download or read book The VAT Treatment of Small Undertakings in the EU written by Negash Ruth Abraham and published by LAP Lambert Academic Publishing. This book was released on 2015-07-13 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Even if one might get the impression that most businesses in Europe are conducted with large enterprises, the facts on the ground show that 99% of European businesses are small and medium enterprises that contribute for more than half of the total value-added created in the EU. Hence, sound taxation policy that can provide the right conditions in which SMEs can be utilized is important for Europe's economy. The VAT Directive provides a special scheme for SMEs that relives SME from heavy administrative and compliance burdens of VAT. However, this scheme is not as simple as it is stated to be, and has various drawbacks. This special treatment of SMEs challenges the intra-Community supply of goods made by SMEs. Further, even if VAT should not burden traders as it is designed to tax the expenditure for consumption, this scheme denies deduction of input VAT for business covered by the scheme resulting in cumulation and loss of VAT registered customers. Therefore, there is a need to discover and conduct more research on different methods that could be used for VAT treatment of SMEs that are a substantial part of the European economy.
