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Vat Treatment Of Imported Services
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Book Synopsis Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods by : John Brondolo
Download or read book Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods written by John Brondolo and published by International Monetary Fund. This book was released on 2021-05-21 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Book Synopsis The VAT Treatment of 'imported Services' by : Mervyn Dendy
Download or read book The VAT Treatment of 'imported Services' written by Mervyn Dendy and published by . This book was released on 2012 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible for 'imported services' falling within the ambit section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'."--Back cover.
Book Synopsis VAT Treatment of 'Imported Services' by : Mervyn Dendy
Download or read book VAT Treatment of 'Imported Services' written by Mervyn Dendy and published by Siber Ink. This book was released on 2012-09-25 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible to zero-rate 'imported services' falling within the ambit of section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'.
Book Synopsis International VAT/GST Guidelines by : Collectif
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.
Download or read book Trading Places? written by Andrew Rimmer and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a guide through the highly complex VAT and import duty issues for importers, exporters and businesses transacting across the EU. It introduces the main concepts and trade facilitation reliefs that businesses must understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities. The book highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed. It also provides commentary on export procedures and the VAT treatment of intra-EU trading, including potential fiscal barriers to exploiting non-UK markets. This edition also introduces the rules concerning intangible services and the taxation of downloaded digitized products.
Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection
Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
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.
Book Synopsis U.S. Tax Treaties by : United States. Internal Revenue Service
Download or read book U.S. Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT in the EU written by Luigi Lungarella and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Book Synopsis VAT and Financial Services by : Robert F. van Brederode
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.
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.
Book Synopsis New Zealand Goods and Services Tax Legislation (2013 edition) by : CCH New Zealand Ltd
Download or read book New Zealand Goods and Services Tax Legislation (2013 edition) written by CCH New Zealand Ltd and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.
Download or read book EU Customs Code written by Sara Armella and published by Egea Spa - Bocconi University Press. This book was released on 2017-12 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a World characterised by the competing sires of protectionist pressures and globalisation, proper knowledge of customs law is an essential skill for enterprises and legal practitioners alike. This book provides the reader with an in-depth analysis of the innovations and changes found in the Union Customs Code (UCC), starting with international doctrine, attesting to the significant transformation that has taken place in customs law over the last two decades. The book also deals, in very real terms, with WTO and WCO resolutions and confirms the importance of a common interpretation of customs rules. It contains a detailed excurse on the new European customs regulations and recent case law of the European Court of justice. It is a 'must-have' because it is suitable for different types of readers. It will also appeal to academics, customs practitioners and consultants wishing to examine in depth the new customs legislation from a global and international perspective. Book jacket.
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:
Book Synopsis Retained EU Law by : ELEONOR. RAO DUHS (INDIRA.)
Download or read book Retained EU Law written by ELEONOR. RAO DUHS (INDIRA.) and published by . This book was released on 2021-02 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
