Author: Ine Lejeune
Publisher:
ISBN: 9789087222338
Category :
Languages : en
Pages : 710

Get Book Here

Book Description

Author: Rebecca Millar
Publisher:
ISBN:
Category :
Languages : en
Pages : 70

Get Book Here

Book Description
This working paper, explains and evaluates key aspects of Australia's GST (a value added tax), focussing on aspects of the law that are of relevance to a comparative tax law scholars considering how legal and policy design features of VAT/GST laws affect the level of simplicity/complexity of the and reduce/increase opportunities for fraud. The discussion is focused on 7 broad topics: (1) Neutrality; (2) VAT groups and head office-to-branch transactions; (3) Financial services, including insurance; (4) Anti-avoidance rules; (5) Advance rulings; (6) the VAT gap; and (7) Compliance costs and costs of collection.The final version of this paper was published as “Chapter 2 - Australia” in Michael Lang and Ine Lejeune (eds.), Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System, (2014: IBFD, Amsterdam), pp. 23-110. The paper was initially prepared in the form of a response to a questionnaire prepared by the editors of that book on various aspects of the VAT/GST law, case law, and policy in participating countries. Responses were workshopped at a conference in 2011 and subsequently modified into standalone works in which the key features of each country's law were identified, explained, and compared in a way that would be comprehensible in a global context.Both on its own and in concert with the other chapters in the book, this paper provides a comparative tax law perspective on the challenging issues facing value added taxes around the world and the ways in which countries are addressing administration and collection issues to try to minimise and/or combat VAT/GST evasion and avoidance.

Author: Michael Lang
Publisher:
ISBN: 9789087222369
Category : Electronic books
Languages : en
Pages : 740

Get Book Here

Book Description
"This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce."--Extracted from publisher website on March 25, 2014.

Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709412277
Category : Law
Languages : en
Pages : 234

Get Book Here

Book Description
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 the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, 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 and judiciary representatives as well as 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.

Author: Mario Pessoa
Publisher: International Monetary Fund
ISBN: 1513577042
Category : Business & Economics
Languages : en
Pages : 29

Get Book Here

Book Description
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

Author: Sebastian Pfeiffer
Publisher:
ISBN: 9789087223298
Category : Value-added tax
Languages : en
Pages : 336

Get Book Here

Book Description
In theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all companies involved, i.e. companies not able to (fully) deduct input taxes. Member States are granted an option for introducing a VAT grouping regime that allows legally independent persons to be treated as one single taxable person under certain conditions. The main consequence of VAT grouping is that it leads to out-of-scope intra-group transactions, enabling companies to outsource functions without running the risk of non-deductible VAT. The notion of EU VAT grouping stems from the German Organschaft regime, which was originally introduced to produce neutrality within the chain of companies. 0This book provides an overview of VAT policy considerations for introducing VAT grouping and the history of the EU VAT grouping notion, and offers an in-depth analysis of the scope of the VAT grouping notion found in the VAT Directive. While elaborating on the scope of the VAT grouping concept, the fundamental freedoms relating to the territorial scope and State aid provisions with respect to the personal scope are scrutinized. The scope of VAT grouping is furthermore analysed in the light of the ECJ’s case law on VAT grouping, VAT in general and other case law relevant to the topic.

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709409543
Category : Law
Languages : en
Pages : 408

Get Book Here

Book Description
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 analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, 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.

Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 370941279X
Category : Law
Languages : en
Pages : 281

Get Book Here

Book Description
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 the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, 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 and judiciary representatives as well as 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.

Author: Katharina Artinger
Publisher: Nomos Verlag
ISBN: 3748910452
Category : Law
Languages : en
Pages : 336

Get Book Here

Book Description
Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020

Author: Maria Delgado Coelho
Publisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46

Get Book Here

Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.