the vat gst treatment of public bodies series on international taxation

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The Vat Gst Treatment Of Public Bodies

Author : Oskar Henkow
ISBN : 9041146636
Genre : Business & Economics
File Size : 76. 71 MB
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"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."

Global Trends In Vat Gst And Direct Taxation

Author : Sebastian Pfeiffer
ISBN : 9783709406885
Genre : Law
File Size : 74. 34 MB
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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.

Financial Activities In European Vat

Author : Oskar Henkow
ISBN : 9041127038
Genre : Business & Economics
File Size : 83. 94 MB
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Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depends on political preference, there has been a growing awareness that the exclusion necessarily gives rise to economic distortion and legal uncertainty. A movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) 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 the distorting effects suggest, or 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 schemes 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 include 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 considered as illegal State aid in the public sector context. 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. Peerless in its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this study will be warmly welcomed by practitioners, academics, and policymakers as a giant step.

Bulletin De Documentation Fiscale Internationale

Author :
ISBN : UCSD:31822032758351
Genre : Finance, Public
File Size : 38. 42 MB
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Transfer Pricing In Action

Author : Aydın Hayri
ISBN : 9041146857
Genre : Law
File Size : 67. 73 MB
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Business tax strategy is at its most challenging when success ushers in the promise of major growth. At this 'moment of truth' the thorny special issues associated with international expansion loom over the fate of the company. These issues can be summari

Transfer Pricing And The Arm S Length Principle In International Tax Law

Author : Jens Wittendorff
ISBN : 9789041132703
Genre : Law
File Size : 35. 73 MB
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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

Value Added Tax

Author : Alan Schenk
ISBN : 9781139458269
Genre : Law
File Size : 37. 52 MB
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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.

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