Global Trends In Vat Gst And Direct Taxation
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Global Trends in VAT GST and Direct Taxes
Author | : Sebastian Pfeiffer,Marlies Ursprung-Steindl |
Publsiher | : Unknown |
Total Pages | : 0 |
Release | : 2015 |
Genre | : Electronic Book |
ISBN | : 3709406897 |
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Value Added Tax and Direct Taxation
Author | : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker |
Publsiher | : IBFD |
Total Pages | : 1341 |
Release | : 2009 |
Genre | : Direct taxation |
ISBN | : 9789087220600 |
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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.
The Future of Indirect Taxation
Author | : Thomas Ecker,Michael Lang,Ine Lejeune |
Publsiher | : Kluwer Law International |
Total Pages | : 0 |
Release | : 2012 |
Genre | : Value-added tax |
ISBN | : 9041137971 |
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Papers from a global conference held in September 2010.
Consumption Tax Trends 2010 VAT GST and Excise Rates Trends and Administration Issues
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 164 |
Release | : 2011-05-03 |
Genre | : Electronic Book |
ISBN | : 9264091300 |
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This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
The Role of Digital Platforms in the Collection of VAT GST on Online Sales
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 85 |
Release | : 2019-06-20 |
Genre | : Electronic Book |
ISBN | : 9789264344112 |
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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.
International VAT GST Guidelines
Author | : Collectif |
Publsiher | : OECD |
Total Pages | : 116 |
Release | : 2017-04-12 |
Genre | : Business & Economics |
ISBN | : 9789264271463 |
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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.
Justice Equality and Tax Law
Author | : Nevia Čičin-Šain,Mario Riedl |
Publsiher | : Linde Verlag GmbH |
Total Pages | : 541 |
Release | : 2022-10-05 |
Genre | : Law |
ISBN | : 9783709412589 |
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An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Consumption Tax Trends 2018
Author | : OECD |
Publsiher | : Org. for Economic Cooperation & Development |
Total Pages | : 0 |
Release | : 2018-01-21 |
Genre | : Environmental impact charges |
ISBN | : 9264309020 |
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Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages and motor vehicles.