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VAT and Financial Services

2017-03-06 Law
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Release : 2017-03-06
Genre : Law
Kind : eBook
Book Rating : 656/5 ( reviews)

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Book Synopsis VAT and Financial Services by : Robert F. van Brederode

Download or read book VAT and Financial Services written by Robert F. van Brederode. This book was released on 2017-03-06. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Value Added Tax

2015-02-09 Business & Economics
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Release : 2015-02-09
Genre : Business & Economics
Kind : eBook
Book Rating : 984/5 ( reviews)

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Book Synopsis Value Added Tax by : Alan Schenk

Download or read book Value Added Tax written by Alan Schenk. This book was released on 2015-02-09. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. 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. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Value Added Tax and Financial Services

2015
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Release : 2015
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Value Added Tax and Financial Services by : John Prebble QC

Download or read book Value Added Tax and Financial Services written by John Prebble QC. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is a relatively modern development. Designers of VAT recognized from the outset that the way in which financial institutions are remunerated creates significant difficulty when the tax is applied to their services. Administrative difficulties relate to imposing invoice-based VAT on service fees charged as part of the margin between buy and sell rates. Theoretical reasons relate to arguments that financial services should not be taxed under a consumption tax because, it is argued, financial services are not consumed in the way in which goods and services are consumed. Because of these difficulties, most jurisdictions have opted to exempt financial services from VAT. However, the commonly accepted reasons to exempt financial services from VAT are not compelling, since financial services are no different in relevant respects from other services. Moreover, there are methods by which financial services could be brought within the VAT base. Furthermore, although exemption is the simplest way for a VAT to treat financial services, it causes significant distortions in the economy.

Value Added Tax and Direct Taxation

2009 Direct taxation
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Release : 2009
Genre : Direct taxation
Kind : eBook
Book Rating : 60X/5 ( reviews)

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Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang

Download or read book Value Added Tax and Direct Taxation written by Michael Lang. This book was released on 2009. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Value Added Tax

2015-02-02 Law
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Author :
Release : 2015-02-02
Genre : Law
Kind : eBook
Book Rating : 986/5 ( reviews)

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Book Synopsis Value Added Tax by : Alan Schenk

Download or read book Value Added Tax written by Alan Schenk. This book was released on 2015-02-02. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. 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. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

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