The Retrospective Evaluation of Elements of the VAT System : The Case of Germany. Research Project on Behalf of the European Commission, TAXUD PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Retrospective Evaluation of Elements of the VAT System : The Case of Germany. Research Project on Behalf of the European Commission, TAXUD PDF full book. Access full book title The Retrospective Evaluation of Elements of the VAT System : The Case of Germany. Research Project on Behalf of the European Commission, TAXUD by Richard Ochmann. Download full books in PDF and EPUB format.
Author: Richard Ochmann
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Richard Ochmann
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Value-added tax
Languages : en
Pages : 616
Get Book Here
Book Description
In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011. This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 178536023X
Category : Law
Languages : en
Pages : 256
Get Book Here
Book Description
Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society. Ê The world has recently witnesse
Author: Gerard McLinden
Publisher: World Bank Publications
ISBN: 0821385976
Category : Social Science
Languages : en
Pages : 401
Get Book Here
Book Description
Border clearance processes by customs and other agencies are among the most important and problematic links in the global supply chain. Delays and costs at the border undermine a country’s competitiveness, either by taxing imported inputs with deadweight inefficiencies or by adding costs and reducing the competitiveness of exports. This book provides a practical guide to assist policy makers, administrators, and border management professionals with information and advice on how to improve border management systems, procedures, and institutions.
Author: Brigitte Unger
Publisher: Oxford University Press
ISBN: 0198854722
Category : Business & Economics
Languages : en
Pages : 369
Get Book Here
Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.
Author: Proshanto K. Mukherjee
Publisher: Springer Science & Business Media
ISBN: 3642345980
Category : Law
Languages : en
Pages : 428
Get Book Here
Book Description
The book provides an introduction to shipping in all its aspects. It is a valuable source of information for students of traditional maritime law as well as for those who seek to understand maritime and shipping services on a global scale. The text includes information and analytical content on national and international practices in shipping, including the age-old dichotomy between freedom in international shipping and the persistent demands of states to control specific maritime areas, as well as the tension between, on the one hand, the desire on the part of sovereign states to regulate and protect their shipping interests and, on the other, the abiding concern and unquestioned right of the international community to regulate the global shipping industry effectively, in order to ensure maritime safety, protection of the environment and fair competition.
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN:
Category : Business & Economics
Languages : en
Pages : 348
Get Book Here
Book Description
This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.
Author: Nadiia Pryshva
Publisher: Yevhen Marynchak
ISBN: 993457182X
Category : Business & Economics
Languages : en
Pages : 260
Get Book Here
Book Description
Monograph “Public finance: legal aspects” is a paper written by the team of leading Ukrainian scholars in the sphere of finance law and initiated by Financial Law Center and Department of Financial Law of Taras Shevchenko National University of Kyiv. All monograph’s authors are representatives of Ukrainian financial law school which was founded by Lidiia Voronova. In memory of our Teacher, Financial Law Center was founded to study the problems of legal regulation of public finance, and this monograph was prepared. In the monograph, scholars presented their vision of solving the most topical problems at legal regulation of financial relationships. The concept of public financial activity is covered; the powers of bodies carrying out public financial activity in Ukraine are investigated; issues of the activities of local self-government bodies under the conditions of financial decentralization are considered; the concepts and features of public funds are determined; the content of public interest in tax law is presented, and the essence of the subject-matter of financial law is studied, etc. The monograph includes the following topics: Functions of financial law: theory and practice of the implementation (Emiliia Dmytrenko, Yurii Pyvovar); Modern world: a new approach to the legitimacy of public finance (Danil Getmantsev); Public interest and its realisation in tax law (Olena Hedziuk); Legal content of the concept “Public fund of means” (Nataliia Iakymchuk); Procedural norms in the financially-legal regulation (Liubov Kasianenko, Tamara Latkovska); Special aspects of legal status of state authorities that perform public financial activity (key challenges and the ways to address them) (Nataliia Kovalko); The financial nexus between an individual and a state (Yevhen Marynchak); General principles of financial law (Svitlana Nischymna); Basic theoretical problems of determining the place of financial law in the system of law (Sergii Ochkurenko); Target determination of financial and legal instrumentarium in the development of Ukrainian innovative policy (the issue of variable geometry) (Olena Orliuk); Finance and legal regulation of self-governing authorities activity under the conditions of decentralization (Nadiia Pryshva); Public and private financial control: limits of legal regulation (Lesia Savchenko); The emergence of central banks and finance-legal status of National Bank of Ukraine (Vladyslava Savenkova). The monograph will be useful to scholars, students and anyone who is interested in financial law issues. Recommended for publication by the Academic Council of Law Faculty of Taras Shevchenko National University of Kyiv
Author: Michael Bottomley Renshaw
Publisher:
ISBN:
Category : Tourism
Languages : en
Pages : 260
Get Book Here
Book Description
Author:
Publisher:
ISBN: 9789287238276
Category : Fraud
Languages : en
Pages : 54
Get Book Here
Book Description
