Immovable Property Under Vat

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Immovable Property under VAT

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139494
Total Pages : 328 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Immovable Property under VAT by : Robert F. van Brederode

Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

Fundamentals of EU VAT Law

Author : Frank Nellen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

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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.

Immovable Property Under Domestic Law, EU Law and Tax Treaties

Author : Guglielmo Maisto
Publisher :
ISBN 13 : 9789087223274
Total Pages : 600 pages
Book Rating : 4.2/5 (232 download)

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Book Synopsis Immovable Property Under Domestic Law, EU Law and Tax Treaties by : Guglielmo Maisto

Download or read book Immovable Property Under Domestic Law, EU Law and Tax Treaties written by Guglielmo Maisto and published by . This book was released on 2015 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2014, provides a thorough analysis of the taxation of immovable properties. 0The analysis starts from a survey of the concept of “immovable property” in common and civil law jurisdictions and then considers how different approaches affected the taxation of income deriving therefrom. 0EU tax law issues are then taken into consideration, both from an income tax and VAT viewpoint. In particular, the income tax analysis provides an extensive examination of how taxation of immovable property applied by EU Member States may affect fundamental freedoms.

Value Added Tax

Author : Alan Schenk
Publisher : Cambridge University Press
ISBN 13 : 1316213986
Total Pages : 808 pages
Book Rating : 4.3/5 (162 download)

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Book Synopsis Value Added Tax by : Alan Schenk

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 808 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.

VAT on Property - Made Simple

Author : Michael O’Connor
Publisher : A&C Black
ISBN 13 : 1847669875
Total Pages : 414 pages
Book Rating : 4.8/5 (476 download)

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Book Synopsis VAT on Property - Made Simple by : Michael O’Connor

Download or read book VAT on Property - Made Simple written by Michael O’Connor and published by A&C Black. This book was released on 2012-03-31 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: This provides detailed commentary outlining the new rules governing the application of VAT on property. It is an essential title for practitioners concerned with property legislation and the new VAT system in place. Written for practitioners by practitioners,VAT on Property - Made Simple adopts a unique ’transaction based approach’ in analysing this complex area of property tax. It is an essential tool for every professional advisor working in the property business. Key Features Numerous detailed examples, tax tips and taxtraps are used to explain how such transactions are now liable/exempt from VAT under the new VAT system; Provides useful precedents to assist practitionersin drafting Contract, Lease and VAT Clauses, other VAT documents and records; Written by expereinced practitioners for practitioners; Full coverage of the background, legislation and principles of the new VAT system.

A Guide to the European VAT Directives

Author : B. J. M. Terra
Publisher :
ISBN 13 :
Total Pages : 798 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis A Guide to the European VAT Directives by : B. J. M. Terra

Download or read book A Guide to the European VAT Directives written by B. J. M. Terra and published by . This book was released on 1991 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: Loose-leaf publication providing comprehensive coverage of all aspects of European Community's Directives on VAT, including Directive 91/680/EEC on the removal of fiscal frontiers on 1 January 1993. Includes a general introduction to VAT, details in relationship and impact of other EC Directives and Acts, explores the history and developments of the Sixth Directive and Directive 91/ 680/EEC, and provides extensive documentation.

Taxing Immovable Property Revenue Potential and Implementation Challenges

Author : Mr.John Norregaard
Publisher : International Monetary Fund
ISBN 13 : 1484395220
Total Pages : 43 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Taxing Immovable Property Revenue Potential and Implementation Challenges by : Mr.John Norregaard

Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.

Real Property in Germany

Author : Rüdiger Volhard
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Real Property in Germany by : Rüdiger Volhard

Download or read book Real Property in Germany written by Rüdiger Volhard and published by . This book was released on 1991 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International VAT/GST Guidelines

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264271406
Total Pages : 116 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis International VAT/GST Guidelines by : OECD

Download or read book International VAT/GST Guidelines written by OECD and published by OECD Publishing. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.

Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264163492
Total Pages : 164 pages
Book Rating : 4.2/5 (641 download)

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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 164 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.

GST/HST and Real Property in Canada

Author : Joanne Heffernan
Publisher : CCH Canadian Limited
ISBN 13 : 9781553679523
Total Pages : 172 pages
Book Rating : 4.6/5 (795 download)

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Book Synopsis GST/HST and Real Property in Canada by : Joanne Heffernan

Download or read book GST/HST and Real Property in Canada written by Joanne Heffernan and published by CCH Canadian Limited. This book was released on 2008 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Value Added Taxation in Europe

Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : 912 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Value Added Taxation in Europe by : International Bureau of Fiscal Documentation

Download or read book Value Added Taxation in Europe written by International Bureau of Fiscal Documentation and published by . This book was released on 1971 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Basis of Assets

Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Basis of Assets by :

Download or read book Basis of Assets written by and published by . This book was released on 1995 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A VAT/GST Model Convention

Author : Thomas Ecker
Publisher : IBFD
ISBN 13 : 908722172X
Total Pages : 493 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis A VAT/GST Model Convention by : Thomas Ecker

Download or read book A VAT/GST Model Convention written by Thomas Ecker and published by IBFD. This book was released on 2013 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

EC Tax Review

Author :
Publisher :
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis EC Tax Review by :

Download or read book EC Tax Review written by and published by . This book was released on 2002 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Basis of Assets

Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Basis of Assets by : United States. Internal Revenue Service

Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

VAT in Africa

Author : Richard E. Krever
Publisher : PULP
ISBN 13 : 098026586X
Total Pages : 260 pages
Book Rating : 4.9/5 (82 download)

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Book Synopsis VAT in Africa by : Richard E. Krever

Download or read book VAT in Africa written by Richard E. Krever and published by PULP. This book was released on 2008 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles reviewing the experience of the implementation of VAT in Africa. Besides analyses, the articles offer guidelines for reforming and improving both technical and administrative aspects of the tax. The several chapters consider design and structure of the VAT, VAT and specific factors, administrative aspects of VAT, Inter-jurisdictional and international aspects of VAT, and VAT and Francophone Africa.