value added tax a comparative approach cambridge tax law series

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Value Added Tax

Author : Alan Schenk
ISBN : 9781139458269
Genre : Law
File Size : 71. 2 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.

Die Einheitlichkeit Des Umsatzes Im Mehrwertsteuerrecht

Author : Stefanie Baur-Rückert
ISBN : 9783845294193
Genre : Law
File Size : 21. 95 MB
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In der Dissertation "Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht" wird eine praxistaugliche Herangehensweise zum Umgang mit Umsatzbündeln erarbeitet. Dabei wird zunächst eine umfassende Auslegung des in der Mehrwertsteuer-Systemrichtlinie nicht definierten Begriffs "Umsatz" im Kontext des Unionsrechts vollzogen. Der Umsatz in diesem Sinne ist zweistufig aufgebaut: Auf erster Stufe steht das vorgelagerte (Grund-)Tatbestandsmerkmal des Umsatzes für das Anknüpfen an einen Verbrauchsvorgang. Auf zweiter Stufe steht die Einordnung dieses Vorgangs unter die weiteren Tatbestandsmerkmale einzelner Fälle des Umsatzes aus Art. 2 Abs. 1 lit. a und lit. c MwStSystRL für die Beurteilung der Steuerbarkeit. Unter Berücksichtigung der gefundenen Ergebnisse werden Anwendungsbereich und Grenzen des Grundsatzes der Einheitlichkeit des Umsatzes skizziert, woraus unter umfassender Berücksichtigung der EuGH-Rechtsprechung der hiesige Ansatz zum Umgang mit einheitlichen Umsätzen in der Praxis entwickelt wird.

Global Trends In Vat Gst And Direct Taxation

Author : Sebastian Pfeiffer
ISBN : 9783709406892
Genre : Law
File Size : 58. 26 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.

The Rise Of The Value Added Tax

Author : Kathryn James
ISBN : 9781107044128
Genre : Business & Economics
File Size : 80. 52 MB
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Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Ber Die Grunds Tze Der Politischen Konomie Und Der Besteuerung

Author : David Ricardo
ISBN : 389518540X
Genre :
File Size : 39. 94 MB
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Contract Manufacturing Of Medicines

Author : Magdalena Krekora
ISBN : 9789041126429
Genre : Law
File Size : 89. 93 MB
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Taking advantage of liberal regulations under the current world trade regime that permit the separation of manufacturing from marketing, many pharmaceutical companies (like other companies) outsource the actual manufacture of their products. However, because the quality of medicines is crucial to public health, the pharmaceutical industry is perhaps the most regulated of all industries. In most countries medicines are controlled prior to their marketing, and their manufacture is carried out under strict supervision. Necessarily, numerous international initiatives have led to elaboration of standards relating to the manufacture and marketing of medicines. These standards impose stringent rules on all parties to pharmaceutical manufacturing contracts. This very useful book provides a comprehensive global guide to the legal issues and procedures involved in outsourcing the manufacture of medicines. It describes the legal requirements relating to the manufacture and distribution of medicines, emphasising the impact of regulatory supervision on the rights and obligations of persons who outsource manufacturing of medicines and on those who provide the manufacturing services. The author provides detailed coverage of such pertinent topics as the following: and• definition of and‘medicineand’ in different jurisdictions; and• categories of medicines; and• manufacturing and importation regulation in numerous jurisdictions worldwide; and• inspection regimes; and• good manufacturing practice (GMP); and• marketing authorization; and• manufacturing documentation; and• complaints and product recall; and• liability insurance; and• protection of trade secrets; and• data exclusivity and data protection; and• deficiencies and delays; and and• recognition and enforcement of judgements. A significant part of the book is devoted to cross-border problems arising from such matters as conflict of laws or taxation. Indispensable to counsel for pharmaceutical companies of any size, Contract Manufacturing of Medicines will also be of great value to practitioners and academics concerned with international trade for its precise, in-depth delineation of the inner workings of a complex and highly significant trade regime.

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