Vat Explained

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International VAT/GST Guidelines

Author :
Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

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Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 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.

Effects of Adopting a Value-added Tax

Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Effects of Adopting a Value-added Tax by :

Download or read book Effects of Adopting a Value-added Tax written by and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

V.A.T. Explained

Author : John F. Chown
Publisher :
ISBN 13 : 9780850380453
Total Pages : pages
Book Rating : 4.3/5 (84 download)

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Book Synopsis V.A.T. Explained by : John F. Chown

Download or read book V.A.T. Explained written by John F. Chown and published by . This book was released on 1973 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The VAT Reader

Author :
Publisher :
ISBN 13 : 9780918255181
Total Pages : 349 pages
Book Rating : 4.2/5 (551 download)

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Book Synopsis The VAT Reader by :

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:

The Value Added Tax and Growth: Design Matters

Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
ISBN 13 : 149831418X
Total Pages : 38 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis The Value Added Tax and Growth: Design Matters by : Mr.Santiago Acosta Ormaechea

Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.

VAT Explained

Author : John F. Chown
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis VAT Explained by : John F. Chown

Download or read book VAT Explained written by John F. Chown and published by . This book was released on 1973 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Immovable Property Under VAT

Author : Robert F. W. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041131264
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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

Download or read book Immovable Property Under VAT written by Robert F. W. van Brederode and published by Kluwer Law International B.V.. This book was released on 2010-12-31 with total page 330 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 : Ad van Doesum
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041170170
Total Pages : 723 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Fundamentals of EU VAT Law by : Ad van Doesum

Download or read book Fundamentals of EU VAT Law written by Ad van Doesum and published by Kluwer Law International B.V.. This book was released on 2016-07-21 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.

Estimating VAT Pass Through

Author : Ms.Dora Benedek
Publisher : International Monetary Fund
ISBN 13 : 1513586351
Total Pages : 41 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Estimating VAT Pass Through by : Ms.Dora Benedek

Download or read book Estimating VAT Pass Through written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2015-09-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.

The Rise of the Value-Added Tax

Author : Kathryn James
Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Rise of the Value-Added Tax by : Kathryn James

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.

The Modern VAT

Author : Mr.Liam P. Ebrill
Publisher : International Monetary Fund
ISBN 13 : 1589060261
Total Pages : 242 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis The Modern VAT by : Mr.Liam P. Ebrill

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.

A guide to the European VAT directives

Author : Ben Terra
Publisher : IBFD
ISBN 13 : 9076078882
Total Pages : 2422 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis A guide to the European VAT directives by : Ben Terra

Download or read book A guide to the European VAT directives written by Ben Terra and published by IBFD. This book was released on 2006 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Work Out Accounting GCSE

Author : Paul Stevens
Publisher :
ISBN 13 : 9780333440124
Total Pages : 212 pages
Book Rating : 4.4/5 (41 download)

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Book Synopsis Work Out Accounting GCSE by : Paul Stevens

Download or read book Work Out Accounting GCSE written by Paul Stevens and published by . This book was released on 1987 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work Out Accounting GCSE has been written to cover all the syllabuses set by the major examining boards. Each chapter commences with an explanation of the accounting principles relating to a topic and the approach to be used in tackling examination questions in that area. This is followed by a section of fully worked examples and then a section of further questions for the reader to try.

Platforms in EU VAT Law

Author : Christina Pollak
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510463
Total Pages : 291 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Platforms in EU VAT Law by : Christina Pollak

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.

A Comprehensive Guide on Uae Value Added Tax

Author : Ca Arvind Kumar
Publisher : Notion Press
ISBN 13 : 9781644293706
Total Pages : 566 pages
Book Rating : 4.2/5 (937 download)

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Book Synopsis A Comprehensive Guide on Uae Value Added Tax by : Ca Arvind Kumar

Download or read book A Comprehensive Guide on Uae Value Added Tax written by Ca Arvind Kumar and published by Notion Press. This book was released on 2018-12-05 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: -Are you a student or finance professional or accountant or auditors or directors or owners of business? -Do you feel the need to understand the UAE Value Added Tax in a detailed manner? This publication is meant to make your business 100% VAT compliant. The book explains UAE VAT laws in a simple yet comprehensive manner. Complex VAT provisions have been explained in easy to understand language with the help of flowcharts and examples so as to suit novice, intermediate and advanced users alike. Key Features of the book - Bird's Eye View of UAE VAT Provisions. - Author's comments with Examples and FAQs. - VAT Provisions explained with the help of more than 200 Examples. - Complex VAT provisions explained by way of diagrams, process flowcharts etc. - Chapters and Paragraph arranged in logical sequence. - Simple and easy to understand language. - Industry Specific Guidance.

Value Added Tax

Author : Alan Schenk
Publisher : Cambridge University Press
ISBN 13 : 1316213986
Total Pages : 577 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 577 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.

Tax By Design

Author : Stuart Adam
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Tax By Design by : Stuart Adam

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.