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Value Added Tax

Value Added Tax PDF Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 1139458264
Category : Law
Languages : en
Pages :

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Book Description
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

Value Added Tax

Value Added Tax PDF Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 1139458264
Category : Law
Languages : en
Pages :

View

Book Description
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

The VAT and Financial Services

The VAT and Financial Services PDF Author: Malcolm Gillis
Publisher:
ISBN:
Category : Financial institutions
Languages : en
Pages : 42

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Book Description


VAT and Financial Services

VAT and Financial Services PDF Author: Robert F. van Brederode
Publisher: Springer
ISBN: 9811034656
Category : Law
Languages : en
Pages : 414

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Book Description
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.

Handbook on Taxation

Handbook on Taxation PDF Author: W.Bartley Hildreth
Publisher: Routledge
ISBN: 1351564285
Category : Political Science
Languages : en
Pages : 1008

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Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Value Added Tax

Value Added Tax PDF Author: Mr.Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Category : Business & Economics
Languages : en
Pages : 468

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Book Description
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Intermediation of Insurance and Financial Services in European VAT

Intermediation of Insurance and Financial Services in European VAT PDF Author: Claus Bohn Jespersen
Publisher: Kluwer Law International B.V.
ISBN: 9041137327
Category : Law
Languages : en
Pages : 442

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Book Description
The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption. As the correct VAT treatment has a significant economic impact on businesses, a great number of cases have been referred to the Court of Justice of the European Union. This is also the reason why the European Commission presented its proposal for the future treatment of insurance and financial services, including intermediation thereof, in November 2007. The political process has not yet been finalised and if the Commission's proposal is agreed upon, the question of understanding the definitions still exists. This book deals with the exemption for intermediation of insurance and financial services within European VAT. This implies analysing the methods of interpretation applied by the Court of Justice of the European Union when interpreting the provisions regarding insurance and financial services. Furthermore, the current definitions for intermediation of insurance and financial services as provided for in the VAT Directive are analysed and conclusions are made in order to define a single concept of intermediation. These analyses are followed by various practical scenarios from case law of the Member States concerning intermediation of insurance and financial services. Finally, comments based on the analyses carried out are given on the European Commission's proposal for amending the VAT Directive and the accompanying Regulation regarding intermediation of insurance and financial services.

CJEU – Recent Developments in Value Added Tax 2020

CJEU – Recent Developments in Value Added Tax 2020 PDF Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709412277
Category : Law
Languages : en
Pages : 300

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Book Description
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

The Rise of the Value-Added Tax

The Rise of the Value-Added Tax PDF Author: Kathryn James
Publisher: Cambridge University Press
ISBN: 1316240150
Category : Law
Languages : en
Pages :

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Book Description
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

Tax Policy Handbook

Tax Policy Handbook PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 9781557754905
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Applying VAT to Financial Services in China : Opportunities for China and Lessons for the World?.

Applying VAT to Financial Services in China : Opportunities for China and Lessons for the World?. PDF Author: Yan Xu
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
Prior to 2012, the Chinese VAT applied primarily to supplies of goods, with supplies of services, including financial services, subject to a turnover tax known as the Business Tax. The value of financial services in respect of a loan was interpreted as the gross interest payable on the loan. As a consequence, a 5% turnover tax was applied to interest payments, with no input tax recovery by business customers in the VAT system. The result was overtaxation of all borrowers and, in particular, business customers facing significant biases and distortions from the compounding tax liability. Since 2012, Chinese authorities have gradually been shifting services subject to the Business Tax into the VAT. Yet to be moved are loans and similar financial services as there is no clear agreement as to how the Business Tax rules on financial services might be integrated into the VAT. Somewhat ironically, depending on how they are migrated into the VAT and the VAT input tax system, these unprincipled and distorting rules might end up providing a model for taxing financial services in a VAT. The result has the potential to be the benchmark for reform of the VAT in the 21st century.