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Author : Steven K. D'Arcy
Publisher :
ISBN 13 : 9781553675174
Total Pages : 310 pages
Book Rating : 4.6/5 (751 download)
Download or read book Non-residents, Cross-border Transactions, and the GST written by Steven K. D'Arcy and published by . This book was released on 2005 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dr. G. Gokul Kishore
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357780149
Total Pages : 64 pages
Book Rating : 4.3/5 (577 download)
Download or read book Taxmann’s Cross-Border Transactions under Tax Laws & FEMA – Practical Commentary covering Income Tax (including International Tax & Transfer Pricing), GST, Customs & FEMA, etc., with Case Laws written by Dr. G. Gokul Kishore and published by Taxmann Publications Private Limited. This book was released on 2023-05-26 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Easy-to-Understand Practical Commentary] covering: o Income Tax (including International Tax & Transfer Pricing) § Implications of International Transactions § Adoption of Appropriate Transfer Pricing (TP) § Comprehending the Creation of Permanent Establishment (PE) and Double Taxation Avoidance Arrangements (DTAA) § Ensuring Compliance with Withholding Obligations when payment is made to non-resident § Issues relating to Royalty & Fees for Technical Services (FTS), Tax Residency and Foreign Tax Credit (FTC) o GST § Examination of Cross-Border Services by applying Place of Supply & Export of Service provisions under the Integrated Goods and Services Tax Act (IGST), besides analyzing benefits to exporters o Customs § Valuation of Imported Goods under Customs Valuation Rules, when transaction value as declared by importer is not accepted § Availing Customs Duty Exemptions § Duty Remission and Rewards under various Export Promotion Schemes as provided in Foreign Trade Policy 2023 o FEMA § Compliance with Provisions of FEMA on Receipts and Payments for Export and Imports • [Exhaustive Discussion on both Basic Concepts and Issues faced by the Industry] combined with essential commentary on statutory provisions and the jurisprudence. • [Cross-references to other Chapters] wherever implications need to be understood The structure of the book is as follows: • [Chapter 1 | Customs Valuation] discusses Article VII of GATT, Customs Valuation Agreement, Section 14 of Customs Act, 1962, Customs Valuation Rules (for imported goods) and Export Valuation Rules with relevant judgments and orders. Pointers relating to transfer pricing issues have also been mentioned in this chapter • [Chapter 2 | Transfer Pricing] analyzes international transactions, associated enterprises, comparables, methods of determining Arms Length Price, TP challenges in India as per the UN TP Manual and judicial rulings, creation of marketing intangibles and TP issues relating to AMP expenses. TP assessment, adjustment and appellate remedy have also been included. To provide a 360° perspective, secondary adjustment, Country by Country Reporting (CbCr), thin capitalization, Cost Contribution Arrangements, intra-group services and cost-sharing arrangements have been succinctly covered • [Chapter 3 | Permanent Establishment & DTAAs] discusses taxing powers and sources of income. The concept of PE and types of PE have been explained through the relevant articles in various DTAAs, along with treatment by the Indian judiciary and ITAT. The attribution of profits to PE, which has significant practical implications, has also been discussed • [Chapter 4 | Incomes other than Business Income, Withholding Obligations and Foreign Tax Credit] is broad-based and to the extent relevant to cross-border transactions; it provides a commentary laced with practical guidance on residency, the definition of interest, jurisdiction to tax, dividends paid or received, taxation of royalty, FTS, salary, capital gains, other income, withholding obligations, FTC, the requirement to file the return and the concept of the representative assessee • [Chapter 5 | Import & Export under IGST Act] as applicable to import and export of goods, import of services and export of services, along with the provisions on the place of supply and refund mechanism, forms the fifth chapter • [Chapter 6 | Customs Exemption and Export Promotion Schemes under FTP] Considering the relevance to cross-border trade, Customs Duty exemptions and export promotion schemes under Foreign Trade Policy 2023 (FTP) have been discussed in the sixth chapter. • [Chapter 7 | Export and Import under FEMA & Regulations] Knowledge of obligations and provisions applicable to export and import under FEMA and regulations thereunder is integral to cross-border transactions. Therefore, a concise commentary on the same has been provided in Chapter 7 • [Chapter 8 | Dispute Resolution] Dispute resolution mechanisms under IGST Act and Customs Act, along with alternative dispute resolution under Income Tax Act, have been included. Chapter 8 also provides a broad overview of the statutory remedies available to exporters and importers
Author : Dr. G. Gokul Kishor & R. Subhashree
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9789390831883
Total Pages : 783 pages
Book Rating : 4.8/5 (318 download)
Download or read book Taxmann’s Cross-Border Transactions under Tax Laws & FEMA – Practical Commentary covering Income Tax (including International Tax & Transfer Pricing), GST, Customs & FEMA along with relevant Case Laws written by Dr. G. Gokul Kishor & R. Subhashree and published by Taxmann Publications Private Limited. This book was released on 2021 with total page 783 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-Border Transactions under Tax Laws & FEMA provides a practical commentary on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the Latest Edition, authored by Dr. Gokul Kishore & R. Subhashree & updated till 15th June 2021, with the following noteworthy features: • [Easy-to-Understand Practical Commentary] covering: 𝚘 Income Tax (including International Tax & Transfer Pricing) • Implications of International Transactions • Adoption of Appropriate Transfer Pricing (TP) • Comprehending Creation of Permanent Establishment (PE) and Double Taxation Avoidance Arrangements (DTAA) • Ensuring Compliance with Withholding Obligations, when payment is made to non-resident • Issues relating to Royalty & Fees for Technical Services (FTS), Tax Residency and Foreign Tax Credit (FTC) 𝚘 GST • Examination of Cross-Border Services by applying Place of Supply & Export of Service provisions under Integrated Goods and Services Tax Act (IGST), besides analyzing benefits to exporters 𝚘 Customs • Valuation of Imported Goods under Customs Valuation Rules, when transaction value as declared by importer is not accepted • Availing Customs Duty Exemptions • Duty Remission and Rewards under various Export Promotion Schemes as provided in Foreign Trade Policy 𝚘 FEMA • Compliance with Provisions of FEMA on Receipts and Payments for Export and Imports The structure of the book is as follows: • [First Chapter] on Customs Valuation discusses Article VII of GATT, Customs Valuation Agreement, Section 14 of Customs Act, 1962, Customs Valuation Rules (for imported goods) and Export Valuation Rules along with relevant judgments and orders. Pointers relating to transfer pricing issues have also been mentioned in this chapter. • [Second Chapter] on Transfer Pricing analyzes international transaction, associated enterprises, comparable, methods of determining Arms Length Price, TP challenges in India as per UN TP Manual and judicial rulings, creation of marketing intangibles and TP issues relating to AMP expenses. TP assessment, adjustment and appellate remedy have also been included. To provide 360’ perspective, secondary adjustment, Country by Country Reporting (CbCr), thin capitalization, Cost Contribution Arrangements, intra-group services and cost-sharing arrangements have been succinctly covered. • [Third Chapter] begins with the discussion on taxing powers and source of income. The concept of PE and types of PE have been explained through the relevant articles in various DTAAs along with treatment by the Indian judiciary and ITAT. The attribution of profits to PE, which has significant practical implications, has also been discussed. • [Fourth Chapter] is broad-based and to the extent relevant to cross-border transactions; it provides a commentary laced with practical guidance on residency, the definition of interest, jurisdiction to tax, dividends paid or received, taxation of royalty, FTS, salary, capital gains, other income, withholding obligations, FTC, the requirement to file the return and the concept of the representative assessee. • [Fifth Chapter] IGST as applicable to import and export of goods, import of services and export of services along with the provisions on the place of supply and refund mechanism forms the fifth chapter. • [Sixth Chapter] Considering the relevance to cross-border trade, Customs Duty exemptions and export promotion schemes under Foreign Trade Policy (FTP) have been discussed in the sixth chapter. • [Seventh Chapter] Knowledge of obligations and provisions applicable to export and import under FEMA and regulations thereunder is integral to cross-border transactions. Therefore, a concise commentary on the same has been provided in Chapter 7. • [Eighth Chapter] Dispute resolution mechanism under IGST Act and Customs Act along with alternative dispute resolution under Income Tax Act have been included in Chapter 8 to provide a broad overview on the statutory remedies available to exporters and importers. • [Ninth Chapter] The key feature of this book is an exhaustive discussion on both basic concepts and issues faced by the industry combined with essential commentary on statutory provisions and the jurisprudence. Cross-references to other chapters wherever implications need to be understood completely have been provided to assist the industry.
Author : Pernilla Rendahl
Publisher : IBFD
ISBN 13 : 9087220626
Total Pages : 461 pages
Book Rating : 4.0/5 (872 download)
Download or read book Cross-border Consumption Taxation of Digital Supplies written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
Author :
Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)
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.
Author : Rebecca Millar
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Taxing the Bull by the Horns written by Rebecca Millar and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper critically evaluates the legal design of Australia's GST (a value added tax) in light of recent OECD work on the consumption tax treatment of cross-border transactions. An emerging consensus from the OECD suggests that, for business to business supplies, consumption taxes should use a 'Main Rule' that imposes tax at the location of the customer. A strong preference for collecting the tax from the customer using the reverse charge mechanism is also expressed. A careful consideration of Australia's place of taxation rules for 'inbound', 'outbound', 'wholly domestic', and 'wholly foreign' transactions, and their interaction with the rules on input tax credit entitlements, reveals that Australia does indeed use such a Main Rule. Following a hybrid approach between the European VAT model (for goods) and the New Zealand GST model (for services), the Australian GST is more strongly destination-based than both the European VAT and the New Zealand GST, with which it is compared. However, in eschewing a widespread use of the reverse charge mechanism and requiring the registration of non-residents, the law is clearly overly-inclusive of non-resident suppliers, without necessarily more effectively taxing consumption by domestic consumers, which is the ultimate objective of the tax. The paper therefore ends with suggestions for reform.
Author : Philip McCouat
Publisher : CCH Australia Limited
ISBN 13 : 1921701420
Total Pages : 793 pages
Book Rating : 4.9/5 (217 download)
Download or read book Australian Master GST Guide, 2011, 12th ed written by Philip McCouat and published by CCH Australia Limited. This book was released on 2010 with total page 793 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Australian Master GST Guide containsa clear, practical explanation of GST withnumerous examples of how it works inpractice. It is up to date to 1 January 2011 andincorporates all changes and all proposedchanges to the GST law. Particular attentionis given to key subject areas such as realproperty, imports/exports, finance, transport,food, education, health and charities.Significant coverage of audit, complianceactivities and planning opportunities is alsoincluded.
Author : Philip McCouat
Publisher : CCH Australia Limited
ISBN 13 : 192204203X
Total Pages : 793 pages
Book Rating : 4.9/5 (22 download)
Download or read book Australian Master GST Guide 2012 written by Philip McCouat and published by CCH Australia Limited. This book was released on 2012-02 with total page 793 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Taxpayers Australia Inc
Publisher : John Wiley & Sons
ISBN 13 : 0730315169
Total Pages : 2762 pages
Book Rating : 4.7/5 (33 download)
Download or read book The Taxpayers Guide 2014-2015 written by Taxpayers Australia Inc and published by John Wiley & Sons. This book was released on 2014-09-08 with total page 2762 pages. Available in PDF, EPUB and Kindle. Book excerpt: Answer your questions and maximise returns with this easy-to-follow tax guide The Taxpayers Guide 2014 – 2015: 26th Edition is the complete guide to understanding the Australian tax system. Packed with tax-saving strategies and helpful advice, this clear, easy-to-follow guide is essential reading for taxpayers wanting to pay what they owe, but not a cent more. You'll find invaluable information, excellent advice and practical strategies for maximising returns, fully revised and updated for the 2014 – 2015 tax year. With handy reference tools like tax tables, rebates and offsets at your fingertips, you'll be able to solve both complex and everyday tax problems quickly and easily. This book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Taxpayers Australia is a not-for-profit educational organisation dedicated to educating taxpayers on issues relating to tax and superannuation. This guide is the organisation's one-stop resource for understanding the tax system, providing plain-English guidance toward saving money and avoiding common traps. Comprehensively indexed and organised for easy navigation, the book provides the answers and insight you need in order to: Understand income tax rates and deductions for individuals and contractors Simplify superannuation and planning for retirement Decipher capital gains, investments and trusts Solve small business issues and straighten out payroll taxes Australia's complex tax system presents many opportunities to miss out on savings. This comprehensive tax resource clarifies complicated guidelines and laws to help you sort out what you really owe. If you're tired of overpaying but wary of questionable advice, look to one of Australia's most trusted tax guides—The Taxpayers Guide 2014 – 2015.
Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1513576488
Total Pages : 40 pages
Book Rating : 4.5/5 (135 download)
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?
Author : Taxpayers Australia
Publisher : John Wiley & Sons
ISBN 13 : 0730307263
Total Pages : 1474 pages
Book Rating : 4.7/5 (33 download)
Download or read book The Taxpayers' Guide 2013 - 2014 written by Taxpayers Australia and published by John Wiley & Sons. This book was released on 2013-09-03 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one-stop resource for understanding the Australian tax system, from the experts at Taxpayers Australia The complete guide to understanding the Australian tax system, The Taxpayers' Guide 2013-2014 is packed with tax-savings strategies and helpful advice presented in a clear, easy-to-follow style that makes it essential reading for all taxpayers seeking information and tools to ensure they pay exactly what they owe…and not a cent more. Revised and updated for the 2013-2014 tax year, the book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Now in its 25th edition, The Taxpayers' Guide is an informative, practical resource that answers even the most complicated tax problems in a well-organized, readily accessible format. Expansive in its coverage, the book addresses income tax rates, deductions for individuals and contractors, superannuation, capital gains, investment property, planning for retirement, investments, small business issues, trusts, payroll taxes, and much more. Fully revised and updated for the 2013-2014 tax year Easy to follow and comprehensive in scope, with coverage of everything from retirement to trusts Filled with invaluable information, excellent advice, and practical strategies for understanding the tax system and maximizing rebates, The Taxpayers' Guide 2013-2014 is the all-new edition of Taxpayers Australia’s trusted tax guide.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264014187
Total Pages : 122 pages
Book Rating : 4.2/5 (64 download)
Download or read book Consumption Tax Trends 2006 "VAT/GST and Excise Rates, Trends and Administration Issues" written by OECD and published by OECD Publishing. This book was released on 2006-06-08 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.
Author :
Publisher :
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.F/5 ( download)
Download or read book Cross-border Business Transactions written by and published by . This book was released on 2007 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264055681
Total Pages : 123 pages
Book Rating : 4.2/5 (64 download)
Download or read book Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2008-11-12 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)
Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : Alan Schenk
Publisher : Cambridge University Press
ISBN 13 : 1107042984
Total Pages : 577 pages
Book Rating : 4.1/5 (7 download)
Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2015-02-09 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.
Author : World Trade Organization
Publisher : International Monetary Fund
ISBN 13 : 9287073600
Total Pages : 178 pages
Book Rating : 4.2/5 (87 download)
Download or read book Handbook on Measuring Digital Trade written by World Trade Organization and published by International Monetary Fund. This book was released on 2023-08-17 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital technologies have made it increasingly feasible for buyers and sellers to place and receive orders on a global scale. They also enable the instantaneous remote delivery of services directly into businesses and homes, including internationally. The Handbook on Measuring Digital Trade sets out a conceptual and measurement framework for digital trade that aligns with the broader standards for macroeconomic statistics. It aims to help statistical compilers to address policymakers’ needs for statistical evidence on digital trade. It includes extensive compilation guidance, drawing upon substantive inputs and case studies from both developed and developing economies and covering a variety of survey and non-survey sources. This second edition of the Handbook builds upon the concepts set out in the first edition, published in 2019. Focusing on cross-border digitally ordered goods and services, on digitally delivered services, and on the role played by digital intermediation platforms the Handbook provides a framework and template for the compilation of internationally comparable statistics on digital trade.
