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Author :
Publisher :
ISBN 13 : 9789282856307
Total Pages : 228 pages
Book Rating : 4.8/5 (563 download)
Download or read book Documents written by and published by . This book was released on 2000 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Charlène Adline Herbain
Publisher : Primento
ISBN 13 : 2879747880
Total Pages : 227 pages
Book Rating : 4.8/5 (797 download)
Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.
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ISBN 13 :
Total Pages : 972 pages
Book Rating : 4.:/5 ( download)
Download or read book Official Journal of the European Communities written by and published by . This book was released on 1994 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas Ecker
Publisher : IBFD
ISBN 13 : 908722172X
Total Pages : 493 pages
Book Rating : 4.0/5 (872 download)
Download or read book A VAT/GST Model Convention written by Thomas Ecker and published by IBFD. This book was released on 2013 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?
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ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.3/5 (91 download)
Download or read book USITC Publication written by and published by . This book was released on 1993 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nathalie Wittock
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403508620
Total Pages : 587 pages
Book Rating : 4.4/5 (35 download)
Download or read book Sales Promotion Techniques and VAT in the EU written by Nathalie Wittock and published by Kluwer Law International B.V.. This book was released on 2019-03-14 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sales promotion techniques, or SPTs, are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle. With nuanced precision, the author catalogs the SPTs commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT–SPT relationship as the following: What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter? To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality? What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit? What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality, but also the other key features and principles of EU VAT. The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands and the United Kingdom, as well as in the corresponding system of New Zealand, are considered. With the finely tuned analysis presented in this book, practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.
Author : Raffaele Petruzzi
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403535202
Total Pages : 549 pages
Book Rating : 4.4/5 (35 download)
Download or read book Fundamentals of Transfer Pricing written by Raffaele Petruzzi and published by Kluwer Law International B.V.. This book was released on 2022-06-20 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules works in practice. The preceding volume, subtitled General Topics and Specific Transactions, focused on basic principles and specialized topics. This volume enlarges the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines. As in the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules. With numerous examples and relevant international judicial precedents, the authors augment the first volume in such ways as the following: extended analysis of particular business sectors, including automotive, banking, consumer goods, insurance, IT, oil and gas, and pharmaceutics; specific jurisdictional coverage of the United States, the European Union, Brazil, China, and India; detailed presentation of the use of new technologies by both taxpayers and tax authorities; and further in-depth analysis of transfer pricing’s interaction with various fields of law. With this authoritative source of practical guidance, advisors, in-house practitioners, government officials, and academics worldwide will have all the details they need to move forward in tackling the complex aspects of the current transfer pricing environment.
Author : Michael Lang
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.0/5 (872 download)
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.
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Publisher :
ISBN 13 :
Total Pages : 666 pages
Book Rating : 4.3/5 (91 download)
Download or read book European Access written by and published by . This book was released on 1994 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
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Publisher :
ISBN 13 :
Total Pages : 1026 pages
Book Rating : 4.3/5 (91 download)
Download or read book Vacher's European Companion written by and published by . This book was released on 1994 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Isabelle Calleja Ragonesi
Publisher : Bloomsbury Publishing
ISBN 13 : 1786735598
Total Pages : 303 pages
Book Rating : 4.7/5 (867 download)
Download or read book Democracy in Southern Europe written by Isabelle Calleja Ragonesi and published by Bloomsbury Publishing. This book was released on 2019-02-28 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: How have Malta and Cyprus - both EU members – transitioned from colonial island states to independent democracies? With the assistance of primary documentation this book traces the difficult path of these two states to becoming independent liberal democracies by using the pathway of democratization through decolonization. Using socio-economic and political data, analysed through the microscope of political science and international relations theories, Isabelle Calleja Ragonesi charts the progress of the two islands in the context of a number of four distinct phases. Firstly decolonization, independence and achieving the status of procedural democracies; secondly post-colonial independence consolidating democracy and regime breakdown; thirdly sovereign nation-state status and second attempts at consolidating democracy and finally attempting to reach substantive democracy status and EU membership. The study of these two states is contextualized within the context of democratization in Southern Europe and the cases of Malta and Cyprus provide new insights on the region for scholars of political science and international institutions.
Author :
Publisher :
ISBN 13 :
Total Pages : 566 pages
Book Rating : 4.3/5 (91 download)
Download or read book Bulletin of the European Communities written by and published by . This book was released on 1994 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : European Communities. Economic and Social Consultative Assembly
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.X/5 (3 download)
Download or read book Annual Report written by European Communities. Economic and Social Consultative Assembly and published by . This book was released on 1992 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Economic and Social Committee of the European Communities
Publisher :
ISBN 13 :
Total Pages : 872 pages
Book Rating : 4.:/5 (89 download)
Download or read book Bulletin - Economic and Social Committee of the European Communities written by Economic and Social Committee of the European Communities and published by . This book was released on 1992 with total page 872 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 766 pages
Book Rating : 4.:/5 (47 download)
Download or read book Bulletin of the European Union written by and published by . This book was released on 1995 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Coopers & Lybrand
Publisher : Springer
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.F/5 ( download)
Download or read book A Guide to VAT in the EU, 1996-1997 Update written by Coopers & Lybrand and published by Springer. This book was released on 1997-03-28 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, The absence of frontier checks has enabled the elimination of millions of customs documents. However, it has also required the introduction of new taxable transactions and administrative formalities. In this book, members of Coopers & Lybrand Global Indirect Tax Network analyse the main features of the new rules. In clear, practical terms, A Guide to VAT in the EU explains how each European Community (EC) country has implemented the Council Directive 91/680/EC and amending directives. This update includes: information on the three recently added European Union (EU) members (Austria, Finland and Sweden) a commentary on the Council Directive 95/7/EC, applicable as from 1 January 1995 (which introduces definitive changes To The Sixth Directive and amends the 1993 transitional regime). appendices with tables and a specially prepared integration of the Sixth Directive And The amending directives.
