the vat gst treatment of public bodies series on international taxation

Download Book The Vat Gst Treatment Of Public Bodies Series On International Taxation in PDF format. You can Read Online The Vat Gst Treatment Of Public Bodies Series On International Taxation here in PDF, EPUB, Mobi or Docx formats.

The Vat Gst Treatment Of Public Bodies

Author : Oskar Henkow
ISBN : 9041146636
Genre : Business & Economics
File Size : 78. 66 MB
Format : PDF, ePub, Docs
Download : 861
Read : 855

Download Now


Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined [nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.

Consumption Tax Trends 2014 Vat Gst And Excise Rates Trends And Policy Issues

Author : OECD
ISBN : 9789264223943
Genre :
File Size : 41. 94 MB
Format : PDF
Download : 584
Read : 555

Download Now


Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Vat Gst In A Global Digital Economy

Author : Michael Lang
ISBN : 9041159525
Genre : Business enterprises
File Size : 74. 66 MB
Format : PDF, Docs
Download : 673
Read : 677

Download Now


Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business.

Tax Policy Challenges In The 21st Century

Author : Karoline Spies
ISBN : 9783709406045
Genre : Law
File Size : 73. 38 MB
Format : PDF
Download : 264
Read : 960

Download Now


The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.

Global Trends In Vat Gst And Direct Taxation

Author : Sebastian Pfeiffer
ISBN : 9783709406892
Genre : Law
File Size : 40. 29 MB
Format : PDF, ePub, Mobi
Download : 460
Read : 963

Download Now


Recent developments in direct taxes and VAT/GST Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified. This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.

Public Economics

Author : M. Govinda Rao
ISBN : 9789386042293
Genre : Business & Economics
File Size : 64. 84 MB
Format : PDF, Mobi
Download : 246
Read : 375

Download Now


This is a commemorative volume on Dr Amaresh Bagchi, one of the greatest economic policy reformers of India, revered as the father of fiscal federalism in the country. The collection comprises original contributions by eminent scholars, who were also close friends and associates of Dr Bagchi. Besides dealing with various important aspects of the subject of public economics and Dr Bagchi's work-both theoretical and applied-they also add a personal touch to compilation. The reminiscences reveal Dr Bagchi the man as well as Dr Bagchi the scholar. Dr Bagchi worked extensively on tax reforms, establishing the concept of Value Added Tax. The essays in this volume critically analyse and discuss various issues related to tax system reform in the developing world and review the fiscal federalism literature from a developing and transitional country perspective.

Consumption Tax Trends 2016 Vat Gst And Excise Rates Trends And Policy Issues

Author : OECD
ISBN : 9789264264052
Genre :
File Size : 77. 82 MB
Format : PDF, Mobi
Download : 152
Read : 1164

Download Now


This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Public Sector Revenue

Author : Alberto Asquer
ISBN : 9781315440989
Genre : Business & Economics
File Size : 73. 50 MB
Format : PDF, ePub
Download : 264
Read : 364

Download Now


In this time of acute financial pressure on public budgets, there is an increasing interest worldwide in alternative ways for governments to raise money, and how public authorities can develop the capacity to administer revenues efficiently and effectively. Taxation, the primary source of public revenue, is exposed to various threats, while alternative sources of public revenues have much potential but are rarely carefully designed and harnessed. Public Sector Revenue: Principles, Policies and Management sets itself apart from other textbooks through its exclusive focus on the revenue side of public financial management. It provides the reader with the theoretical foundations and practical tools to understand the generation and management of revenues in the public sector, and it weaves a wide range of international examples throughout the text. Students will also benefit from a companion website with supplements including test questions and answers to the end-of-chapter discussion questions inside the book. This textbook will be essential reading for students, managers and policymakers within the areas of public financial management, public sector accounting and public administration.

Cjeu Recent Developments In Value Added Tax 2015

Author : Michael Lang
ISBN : 9783709408179
Genre : Law
File Size : 56. 86 MB
Format : PDF, Docs
Download : 333
Read : 1152

Download Now


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 legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, 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 representatives and 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.

Cjeu Recent Developments In Value Added Tax 2016

Author : Donato Raponi
ISBN : 9783709408766
Genre : Law
File Size : 43. 79 MB
Format : PDF, ePub, Docs
Download : 392
Read : 1279

Download Now


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 legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, 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 representatives and 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.

Top Download:

Best Books