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Author :
Publisher :
ISBN 13 : 9780918255181
Total Pages : 349 pages
Book Rating : 4.2/5 (551 download)
Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Giorgio Beretta
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403514426
Total Pages : 366 pages
Book Rating : 4.4/5 (35 download)
Download or read book European VAT and the Sharing Economy written by Giorgio Beretta and published by Kluwer Law International B.V.. This book was released on 2019-10-24 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
Author : Frank Nellen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)
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.
Author : Peter Hingston
Publisher :
ISBN 13 : 9780906555248
Total Pages : 96 pages
Book Rating : 4.5/5 (552 download)
Download or read book Best V. A. T. Business Accounts Book written by Peter Hingston and published by . This book was released on 2004-06-01 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jon Hakken
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (318 download)
Download or read book Effects of Adopting a Value-added Tax written by Jon Hakken and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
Author : James M. Bickley
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.0/5 ( download)
Download or read book The Effect of a Value-added Tax on Small Business written by James M. Bickley and published by . This book was released on 1988 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Collectif
Publisher : OECD
ISBN 13 : 9264271465
Total Pages : 116 pages
Book Rating : 4.2/5 (642 download)
Download or read book International VAT/GST Guidelines written by Collectif and published by OECD. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author : Emily Coltman
Publisher : Harriman House Limited
ISBN 13 : 1908003650
Total Pages : 71 pages
Book Rating : 4.9/5 (8 download)
Download or read book Very Awkward Tax written by Emily Coltman and published by Harriman House Limited. This book was released on 2013-05-10 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of all the UK's myriad taxes, VAT is one that affects us all, but as a small business owner it causes a great deal of uncertainty. When, if at all, should you register for VAT? How do you charge and collect VAT? What do you actually have to pay to HMRC? And what happens if you're making sales, or buying supplies, from outside the UK? In this new e-book, her third, Emily Coltman ACA, one of the UK's foremost small business accountants, answers all these questions and many more, in the plain, simple English we have come to expect from her work.
Author : Robert F. van Brederode
Publisher :
ISBN 13 : 9789403524238
Total Pages : 728 pages
Book Rating : 4.5/5 (242 download)
Download or read book Virtues and Fallacies of VAT written by Robert F. van Brederode and published by . This book was released on 2021-08-09 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Author : Chris Allen
Publisher :
ISBN 13 : 9780863251368
Total Pages : 224 pages
Book Rating : 4.2/5 (513 download)
Download or read book Guide to VAT in Business written by Chris Allen and published by . This book was released on 1988 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geoff Hull
Publisher : Penguin Random House South Africa
ISBN 13 : 1770223738
Total Pages : 287 pages
Book Rating : 4.7/5 (72 download)
Download or read book The VAT Handbook written by Geoff Hull and published by Penguin Random House South Africa. This book was released on 2012-04-20 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxpayers often pay over more to the Receiver than required, and nowhere is this more evident than in the payment of Value Added Tax. There are thousands of VAT vendors in South Africa who are obliged to prepare a VAT return every two months. On the face of it, the process is very simple: record the VAT paid in respect of producing your product or service, subtract from this the VAT received in respect of your product or service, and pay the balance over to the Receiver. But in practice it is rather more complex, as certain rules apply to what you can and cannot claim as a legitimate amount, and on imports and exports related to your business. Tax consultants, who service several returns at a time, rush through the work, with the result that large amounts often get overlooked through ignorance or haste and millions of rands go unclaimed, or are paid over to the Receiver unnecessarily. But help is now at hand with The VAT Handbook, everyone’s essential guide on all matters concerning this tax.
Author : James Cooper-Watson
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781973818779
Total Pages : 34 pages
Book Rating : 4.8/5 (187 download)
Download or read book Uk Vat Registration written by James Cooper-Watson and published by Createspace Independent Publishing Platform. This book was released on 2017-07-21 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT) is a tax on the sale of goods and services in the UK. Not all goods and services are liable to VAT and not all business need to register for VAT. This book will explain who needs to be VAT Registered and when they should be registered. It will also detail who should consider being VAT registered, even though there is no obligation for them to be. Who will benefit from this book If you are running your own business or planning on doing so in the near future, you should read this book. It will explain your obligations from a VAT point of view so that you understand what you should look out for and when you need to take action. There are also a number of circumstances that may actually make it beneficial to register for VAT before you are legally required to. These scenarios will be explained with the the use of real life examples.
Author : Chris Allen
Publisher :
ISBN 13 : 9780863252761
Total Pages : 270 pages
Book Rating : 4.2/5 (527 download)
Download or read book VAT in Business written by Chris Allen and published by . This book was released on 1992-01-01 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
ISBN 13 : 9780215037602
Total Pages : 40 pages
Book Rating : 4.0/5 (376 download)
Download or read book Filing of VAT and company tax returns written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2007-12-04 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: On the basis of a report by the Comptroller and Auditor General, this report examined HM Revenue and Customs on getting VAT and Company Tax returns in on time, encouraging businesses to file tax returns online. The Department spends over £9 million a year on processing nine million VAT and Company Tax returns but one in five Company Tax returns and one in seven VAT returns are filed late or not at all. The Department lacks information on businesses that repeatedly file late and the links between late filing and other forms of non-compliance. The penalty regimes are variable and the fixed rate penalties for Company tax are low and not routinely applied, so the Department should also look at non-financial incentives such as tax clearance certificates. Less than 10% of companies' use online filing and the Department does not expect to meet its target of getting 50% of VAT returns filed online by 2007-8 and plans for mandatory online filing for Company Tax have been put back to 2010. Online filing would save the Department most of its current processing costs and be cheaper for businesses. Additional plans to reduce the administrative burden of filing taxes are unlikely to be implemented before 2011.
Author : Robert F. van Brederode
Publisher : Springer
ISBN 13 : 9811034656
Total Pages : 414 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 414 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 : Ian Hills
Publisher :
ISBN 13 : 9780863671135
Total Pages : 128 pages
Book Rating : 4.6/5 (711 download)
Download or read book VAT written by Ian Hills and published by . This book was released on 1987 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jan Goyvaerts
Publisher : "O'Reilly Media, Inc."
ISBN 13 : 1449327486
Total Pages : 612 pages
Book Rating : 4.4/5 (493 download)
Download or read book Regular Expressions Cookbook written by Jan Goyvaerts and published by "O'Reilly Media, Inc.". This book was released on 2012-08-13 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: Take the guesswork out of using regular expressions. With more than 140 practical recipes, this cookbook provides everything you need to solve a wide range of real-world problems. Novices will learn basic skills and tools, and programmers and experienced users will find a wealth of detail. Each recipe provides samples you can use right away. This revised edition covers the regular expression flavors used by C#, Java, JavaScript, Perl, PHP, Python, Ruby, and VB.NET. You’ll learn powerful new tricks, avoid flavor-specific gotchas, and save valuable time with this huge library of practical solutions. Learn regular expressions basics through a detailed tutorial Use code listings to implement regular expressions with your language of choice Understand how regular expressions differ from language to language Handle common user input with recipes for validation and formatting Find and manipulate words, special characters, and lines of text Detect integers, floating-point numbers, and other numerical formats Parse source code and process log files Use regular expressions in URLs, paths, and IP addresses Manipulate HTML, XML, and data exchange formats Discover little-known regular expression tricks and techniques
