Author : Michael Lang
Publisher : IBFD
Page : 1341 pages
File Size : 23,97 MB
Release : 2009
Category : Direct taxation
ISBN : 908722060X
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.
Author : Thomas Ecker
Publisher : IBFD
Page : 493 pages
File Size : 23,68 MB
Release : 2013
Category : Double taxation
ISBN : 908722172X
Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?
Author : Mohan Prasad Shrivastava
Publisher : APH Publishing
Page : 294 pages
File Size : 42,25 MB
Release : 2004
Category : Value-added tax
ISBN : 9788176486613
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Author : James M. Bickley
Publisher : Nova Publishers
Page : 158 pages
File Size : 26,58 MB
Release : 2003
Category : Business & Economics
ISBN : 9781590335925
The feasibility of levying a value-added tax (VAT) to reduce large forecast budget deficits seems to never go away. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. A VAT is assumed to be fully shifted forward to consumers; hence, a VAT is a type of general consumption tax. The United States, does not have a broad-based, national level consumption tax and in general, relies less on consumption taxes. This book examines the concepts, issues and experiences of the value-added tax in other countries.
Author : Adrian Ogley
Publisher :
Page : 239 pages
File Size : 21,6 MB
Release : 1998
Category : EU
ISBN : 9780952044215
He is also the author of "Principles of International Tax".
Author : United States. Congress. Joint Economic Committee
Publisher :
Page : 238 pages
File Size : 25,60 MB
Release : 1972
Category : Value-added tax
ISBN :
Author : Marlies Ursprung-Steindl
Publisher :
Page : 0 pages
File Size : 24,61 MB
Release :
Category :
ISBN : 9783709406885
Author : Alan Schenk
Publisher : BRILL
Page : 752 pages
File Size : 27,35 MB
Release : 2022-10-17
Category : Law
ISBN : 900450219X
Author :
Publisher :
Page : 100 pages
File Size : 27,67 MB
Release : 1992
Category : Consumer goods
ISBN :
Author : Jon Hakken
Publisher :
Page : 100 pages
File Size : 40,1 MB
Release : 1992
Category : Consumer goods
ISBN :
I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
