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Author : South Africa. Value-Added Tax Committee
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.F/5 ( download)
Download or read book Report of the Value-added Tax Committee (VATCOM). written by South Africa. Value-Added Tax Committee and published by . This book was released on 1991 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Liam P. Ebrill
Publisher : International Monetary Fund
ISBN 13 : 1589060261
Total Pages : 242 pages
Book Rating : 4.5/5 (89 download)
Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 download)
Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder 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).
Author : Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa
Publisher :
ISBN 13 :
Total Pages : 322 pages
Book Rating : 4.F/5 ( download)
Download or read book Interim Report of the Commission of Inquiry Into Certain Aspects of the Tax Structure of South Africa written by Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa and published by . This book was released on 1994 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full text of the Katz Commission's recommendations on certain aspects of the tax structure of South Africa.
Author : Merle Lipton
Publisher : Routledge
ISBN 13 : 100031295X
Total Pages : 329 pages
Book Rating : 4.0/5 (3 download)
Download or read book State And Market In Post-apartheid South Africa written by Merle Lipton and published by Routledge. This book was released on 2019-07-11 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that South Africa experienced extensive periods of trade liberalisation in the 1970s and 1980s. It discusses the libertarian analysis of state failure, particularly the libertarian argument that market failures are less serious and less extensive than was once thought.
Author : Robert F. van Brederode
Publisher : Springer
ISBN 13 : 9811034656
Total Pages : 435 pages
Book Rating : 4.8/5 (11 download)
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Author : Javier Segovia
Publisher : Physica
ISBN 13 : 3790817791
Total Pages : 365 pages
Book Rating : 4.7/5 (98 download)
Download or read book E-Commerce and Intelligent Methods written by Javier Segovia and published by Physica. This book was released on 2013-06-05 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers significant recent developments in the field of Intelligent Meth ods applied to eCommerce. The Intelligent Methods considered are mainly Soft Computing Methods that include fuzzy sets, rough sets, neural networks, evolutionary computations, probabilistic and evidential reasoning, multivalued logic, and related fields. There is not doubt about the relevance of eCommerce in our daily environ ments and in the work carried out at many research centers throughout the world. The application of AI to Commerce is growing as fast as the computers and net works are being integrated in all business and commerce aspects. We felt that it was time to sit down and see how was the impact into that field of low-level AI, i.e. softcomputing. We found many scattered contributions disseminated in con ferences, workshops, journal, books or even technical reports, but nothing like a common framework that could serve as a basis for further research, comparison or even prototyping for a direct transfer to the industry. We felt then the need to set up a reference point, a book like this. We planned this book as a recompilation of the newest developments of re searchers who already made some contribution into the field. The authors were se lected based on the originality and quality of their work and its relevance to the field. Authors came from prestigious universities and research centers with differ ent backgrounds.
Author : Kathryn James
Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)
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.
Author : National African Federated Chamber of Commerce and Industry. Conference
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.F/5 ( download)
Download or read book N.A.F.C.O.C. Conference Report written by National African Federated Chamber of Commerce and Industry. Conference and published by . This book was released on 1991 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marie Lamensch
Publisher : Kluwer Law International B.V.
ISBN 13 : 904116622X
Total Pages : 375 pages
Book Rating : 4.0/5 (411 download)
Download or read book Value Added Tax and the Digital Economy written by Marie Lamensch and published by Kluwer Law International B.V.. This book was released on 2015-11-18 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: - the digital 'fixed establishment'; - businesses as tax collectors; - auditing under MOSS; - Internet search engines; - virtual currencies (such as bitcoins); - cloud computing; and - technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must'; for all public and private sector professionals concerned with VAT.
Author : Ina Snyman
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.:/5 (41 download)
Download or read book Poverty written by Ina Snyman and published by . This book was released on 1993 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Bar Association. Committee on Value Added Tax
Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.F/5 ( download)
Download or read book Value Added Tax written by American Bar Association. Committee on Value Added Tax and published by . This book was released on 1989 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: A report by the Committee on VAT of the American Bar Association.
Author : Christina Pollak
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510463
Total Pages : 291 pages
Book Rating : 4.4/5 (35 download)
Download or read book Platforms in EU VAT Law written by Christina Pollak and published by Kluwer Law International B.V.. This book was released on 2022-10-18 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : 668 pages
Book Rating : 4.F/5 ( download)
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1992 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa
Publisher : Government Printer
ISBN 13 :
Total Pages : 538 pages
Book Rating : 4.F/5 ( download)
Download or read book Report of the Commission of Inquiry Into the Tax Structure of the Republic of South Africa written by South Africa. Commission of Inquiry into the Tax Structure of the Republic of South Africa and published by Government Printer. This book was released on 1987 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Margo Report on tax reform recommendations.
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.F/5 ( download)
Download or read book Long-term Strategies for Programs and Issues Within the Jurisdiction of the Committee written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1989 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stuart Adam
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)
Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
