How to Manage Value-Added Tax Refunds

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

Model Rules of Professional Conduct

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Author :
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

A Guide to the European VAT Directives

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Author :
Publisher :
ISBN 13 : 9789087225186
Total Pages : 1668 pages
Book Rating : 4.2/5 (251 download)

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Book Synopsis A Guide to the European VAT Directives by : Julie Kajus

Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "

CJEU - Recent Developments in Value Added Tax 2021

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 370941279X
Total Pages : 281 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2021 by : Georg Kofler

Download or read book CJEU - Recent Developments in Value Added Tax 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2023-01-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

United States Code

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Publisher :
ISBN 13 :
Total Pages : 1146 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

ICLHR 2021

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Author :
Publisher : European Alliance for Innovation
ISBN 13 : 1631903284
Total Pages : 696 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ICLHR 2021 by : Bernard Nainggolan

Download or read book ICLHR 2021 written by Bernard Nainggolan and published by European Alliance for Innovation. This book was released on 2021-10-28 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the proceedings of the First International Conference on law and human rights (ICLHR 2021). Where held on 14rd-15th April 2021 by virtually meeting in GMT+7 (Asia/Jakarta). This conference was held by Universitas Kristen Indonesia with the theme "ASEAN diversities and its principles toward ASEAN (Legal) Integration in Pandemic Era." The papers from this conference were collected in a proceedings book entitled: Proceedings of the First International Conference on law and human rights (ICLHR 2021). The presentation of such a multi-discipline conference will provide a lot of inspiring inputs and new knowledge on current trends in the fields of human rights, criminal law, civil law, politics, public policy, health law, education law, economic law, international law, and international private law. According to the argument, this conference will act as a valuable reference for numerous relevant research efforts in the future, especially in ASEAN. The committee recognizes that the smoothness and success of this conference cannot be separated from the cooperation of numerous stakeholders. As such, we like to offer our profound gratitude to the distinguished keynote speaker, invited speaker, paper presenters, and participants for their enthusiastic support of joining the First International Conference on law and human rights. We are convinced that the contents of the study from various papers are not only encouraged productive discussion among presenters and participants but also inspire further research in the respected field. We are greatly grateful for your willingness to join and share your knowledge and expertise at our conference. Your input was essential in ensuring the success of our conference. Finally, we hope that this conference will serve as a forum for learning in building togetherness, especially for academic networks and the realization of a meaningful academic atmosphere for the development of digital literacy in various fields of life. Thus, we hope to see you all at the second ICLHR.

Capital Tax Acts 2021

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1526513692
Total Pages : 1742 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Capital Tax Acts 2021 by : Michael Buckley

Download or read book Capital Tax Acts 2021 written by Michael Buckley and published by Bloomsbury Publishing. This book was released on 2021-04-09 with total page 1742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

Farmer's Tax Guide

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Author :
Publisher :
ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Farmer's Tax Guide by :

Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Law and Practice 2020/2021

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Author :
Publisher : College of Law Publishing
ISBN 13 : 1913226662
Total Pages : 923 pages
Book Rating : 4.9/5 (132 download)

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Book Synopsis Business Law and Practice 2020/2021 by : Mavrikakis

Download or read book Business Law and Practice 2020/2021 written by Mavrikakis and published by College of Law Publishing . This book was released on 2020-06-30 with total page 923 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Law and Practice provides a detailed guide to the forms of business most commonly encountered in practice, examining how they must be run in accordance with the statutory and common law applicable to them. It explains these businesses relationships with outsiders and gives an overview of their possible tax liabilities. As such, the book provides a comprehensive and practical introduction to advising businesses, whatever their type. The book reflects the law in force as at 1 March 2020 (insolvency and taxation at 1 May 2020). Recent case law and legislative changes are covered. Recent practical examples and statistics are also provided.

THE RISE OF RT. HON. ANITA ANNET AMONG

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Author :
Publisher : Bizmart Holdings LLC
ISBN 13 : 991365940X
Total Pages : 20 pages
Book Rating : 4.9/5 (136 download)

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Book Synopsis THE RISE OF RT. HON. ANITA ANNET AMONG by : Mr. Newton Isaac

Download or read book THE RISE OF RT. HON. ANITA ANNET AMONG written by Mr. Newton Isaac and published by Bizmart Holdings LLC . This book was released on 2025-01-31 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: A STORY OF VISIONARY SERVICE, UNITY, INCLUSIVITY AND EMPOWERMENT Discover the inspiring journey of The Right Honorable Anita Annet Among, the Speaker of the 11th Parliament of Uganda and the Chairperson of the Commonwealth Speakers and Presiding Officers, in this compelling biography. From her humble beginnings in Bukedea's rural roots to the halls of national power, Among's story is one of resilience, determination, empowerment, bridging divides, and unwavering commitment to her country. Hon. Anita is considered one of the extraordinary African leaders of the 21st century. She made history as the first Ugandan to ascend to the position of Speaker with just 10 months of experience as Deputy Speaker and without a legal background like her predecessors. Despite her background in business instead of law, Among remained steadfast in her dedication to serving her nation. She is credited with using her emotional intelligence to bridge divides and unite all three arms of the Ugandan Government. Unveil the personal and professional milestones that define her exceptional leadership. Learn how she navigates the complex landscape of Ugandan politics with integrity and compassion, balancing her demanding role with her responsibilities as a wife and mother. This biography captures her legacy of inclusivity and empowerment, highlighting her efforts to bridge divides and foster unity within her community and beyond. Her story is not just about her individual accomplishments but also about her commitment to the community, instilling a sense of pride and motivation in readers. Why You Should Read This Book: The Rise of Right Hon. Anita Annet Among is a must-read for those seeking inspiration and a deeper understanding of transformative leadership. Borrow a leaf from her legacy and be inspired to make your own contribution to the world. Join us in reveling in the legacy of one of Uganda's most influential figures, and learn how to lead with grace, courage, and genuine love for your country. As you turn the pages, carry forward the lessons, the inspiration, and the legacy of a truly extraordinary leader. Let her story motivate you to make a meaningful impact in your community, with determination, strategic vision, and heartfelt commitment to public service.

Thornton's Legislative Drafting

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1526518929
Total Pages : 572 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Thornton's Legislative Drafting by : Helen Xanthaki

Download or read book Thornton's Legislative Drafting written by Helen Xanthaki and published by Bloomsbury Publishing. This book was released on 2022-08-25 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt: "...the uber-manual of all legislative drafting manuals" Statute Law Review, 2023, 44 If you're involved in drafting or amending legislation in the Commonwealth, the EU or beyond, you need a guide that will help you with both the traditional and modern techniques of drafting good quality statutory law. Thornton's Legislative Drafting is recognised as the leading professional title in this area, used and referred to by legal officers and drafters internationally. Completely refreshed and updated, the new sixth edition includes full coverage of contemporary drafting developments and advances. Fully updated and alongside the detailed, learned and professional guidance and examples of best, and bad, practice, the new 6th edition includes new chapters on: - Legislation as a Tool for Regulation - Transposition of EU Legislation - Pre- and post-legislative scrutiny: the lifecycle of legislation Thornton's Legislative Drafting helps the reader to: - Identify the aim of legislation as one of the regulatory tools - Align their concept of legislative quality with that of effectiveness of legislation - Use effectiveness as the criterion for resolving drafting dilemmas - Apply the effectiveness doctrine to all aspects of legislative drafting - Earn exposure to examples of best and bad practice drawn from a plethora of jurisdictions - Earn awareness of best practice in aspects of legislative drafting worldwide - Understand the “why” behind legislative conventions, thus becoming equipped with the tools for their application in practice.

Congressional Record

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Author :
Publisher :
ISBN 13 :
Total Pages : 1324 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Congressional Record by : United States. Congress

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1968 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Vat in the Digital Era

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Author :
Publisher : Oxford University Press
ISBN 13 : 0198888309
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Vat in the Digital Era by :

Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Technical and Miscellaneous Revenue Act of 1988

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (186 download)

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Book Synopsis Technical and Miscellaneous Revenue Act of 1988 by : United States. Congress

Download or read book Technical and Miscellaneous Revenue Act of 1988 written by United States. Congress and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request

Download Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264724494
Total Pages : 113 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2022-08-16 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).

Acquisitions 2021

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Author :
Publisher : College of Law Publishing
ISBN 13 : 1913226921
Total Pages : 364 pages
Book Rating : 4.9/5 (132 download)

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Book Synopsis Acquisitions 2021 by : Law

Download or read book Acquisitions 2021 written by Law and published by College of Law Publishing . This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acquisitions provides a clear and practical examination of all the key stages involved in the acquisition process, from investigating the target and drafting the sale and purchase agreement to completion of the acquisition. The guide also covers some of the particular factors to be considered in the context of asset acquisitions, share acquisitions and transactions funded by private equity, as well as dealing with aspects of pre- and post-sale intra-group transfers. The book includes a detailed explanation of the TUPE Regulations 2006 and up-to-date coverage of relevant tax provisions. The fundamentals of international acquisitions are considered by reference to the law and practice of England and Wales, but with comparisons and references to the variety of differing approaches taken in other jurisdictions.

International VAT/GST Guidelines

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Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 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 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).