VAT Neutrality

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Author :
Publisher : Primento
ISBN 13 : 2879747880
Total Pages : 227 pages
Book Rating : 4.8/5 (797 download)

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Book Synopsis VAT Neutrality by : Charlène Adline Herbain

Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

Traditional and Alternative Routes to European Tax Integration

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Author :
Publisher : IBFD
ISBN 13 : 9087220839
Total Pages : 377 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber

Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).

Rethinking EU VAT for P2P Distribution

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161457
Total Pages : 479 pages
Book Rating : 4.0/5 (411 download)

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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 479 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.

Harmful Tax Competition An Emerging Global Issue

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Philosophical Foundations of Tax Law

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Publisher : Oxford University Press
ISBN 13 : 0192519360
Total Pages : 321 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Philosophical Foundations of Tax Law by : Monica Bhandari

Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-09 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

Official Journal of the European Communities

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Author :
Publisher :
ISBN 13 :
Total Pages : 848 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Official Journal of the European Communities by :

Download or read book Official Journal of the European Communities written by and published by . This book was released on 1983 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fundamentals of EU VAT Law

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Author :
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.

Bulletin of the Economic and Social Committee (EEC-EAEC)

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Author :
Publisher :
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Bulletin of the Economic and Social Committee (EEC-EAEC) by : Economic and Social Committee of the European Communities

Download or read book Bulletin of the Economic and Social Committee (EEC-EAEC) written by Economic and Social Committee of the European Communities and published by . This book was released on 1978 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Intertax

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Author :
Publisher :
ISBN 13 :
Total Pages : 356 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Intertax by :

Download or read book Intertax written by and published by . This book was released on 1986 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bulletin de renseignements documentaires

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Publisher :
ISBN 13 :
Total Pages : 1250 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Bulletin de renseignements documentaires by :

Download or read book Bulletin de renseignements documentaires written by and published by . This book was released on 1980 with total page 1250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Documents

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Publisher :
ISBN 13 : 9789282796412
Total Pages : 260 pages
Book Rating : 4.7/5 (964 download)

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Book Synopsis Documents by : Commission of the European Communities

Download or read book Documents written by Commission of the European Communities and published by . This book was released on 1997 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bulletin - Economic and Social Committee of the European Communities

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Author :
Publisher :
ISBN 13 :
Total Pages : 852 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Bulletin - Economic and Social Committee of the European Communities by : Economic and Social Committee of the European Communities

Download or read book Bulletin - Economic and Social Committee of the European Communities written by Economic and Social Committee of the European Communities and published by . This book was released on 1977 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Official Journal of the European Communities

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Author :
Publisher :
ISBN 13 :
Total Pages : 1112 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Official Journal of the European Communities by : European Parliament

Download or read book Official Journal of the European Communities written by European Parliament and published by . This book was released on 1983 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Index to Foreign Legal Periodicals

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Publisher :
ISBN 13 :
Total Pages : 670 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Index to Foreign Legal Periodicals by :

Download or read book Index to Foreign Legal Periodicals written by and published by . This book was released on 1977 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt:

EC Index

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Publisher :
ISBN 13 :
Total Pages : 1014 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis EC Index by :

Download or read book EC Index written by and published by . This book was released on 1986 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt:

European Taxation

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Publisher :
ISBN 13 :
Total Pages : 442 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis European Taxation by :

Download or read book European Taxation written by and published by . This book was released on 1980 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Catalogue

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Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Catalogue by : Office for Official Publications of the European Communities

Download or read book Catalogue written by Office for Official Publications of the European Communities and published by . This book was released on 1985 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: