Product Line | Kluwer Law International |
|---|---|
Product SKU | 10059142-0001 |
ISBN-13 | 9789041137975 |
Availability | Ships in 3-5 Business Days |
Last Updated | 2011-12-27 |
As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.
This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.
This book is a valuable resource for regulators and practitioners, to deepen their understanding of the various tax systems and how 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.
About the Authors
List of Abbreviations
Preface
Part I International VAT/GST Regimes
Chapter 1 Argentina Rodolfo Nicolas Feito, Andrés Carlos Saladino & Ricardo Tavieres
Chapter 2 Australia Rebecca Millar & Denis McCarthy
Chapter 3 Brazil João Francisco Bianco & Celso Grazioli
Chapter 4 Canada Muhammad Abbas & Arthur J. Cockfield
Chapter 5 Chile Sandra Benedetto
Chapter 6 China Wei Cui & Alan Wu
Chapter 7 India Ramaratnam Muralidharan & Monika Arora
Chapter 8 Japan Kotaku Kimu & Yumi Nishiyama
Chapter 9 Jordan Emad Majid & Reem Ibrahim
Chapter 10 Lebanon Rizkallah Freifer, Wadih AbouNasr & Jeanine Daou
Chapter 11 Liechtenstein Martin Wenz, Patrick Knörzer & Birgit Stöckl
Chapter 12 Mexico César Augusto Domínguez Crespo
Chapter 13 Morocco Mohammed Nmili & Stéphane Henrion
Chapter 14 New Zealand David I. White & Eugen Trombitas
Chapter 15 Russia Danil V. Vinnitskiy & Vladimir Konstantinov
APPENDIX A List of Exemptions
Chapter 16 Singapore Soo How KOH
Chapter 17 South Africa Jennifer Roeleveld & Charles De Wet
Chapter 18 Switzerland Claudio Fischer & Mathias Bopp
Chapter 19 Tanzania Abeid Kasaizi
Chapter 20 Ukraine Viktoria Tymoshenko
Part II EU VAT
Chapter 21 The Share Deal as a Non-taxable Transaction Joachim Englisch
Chapter 22 Extension of Reverse-Charge: A Solution to Combat VAT Fraud? Michael Tumpel & Gustav Wurm
Chapter 23 Value Added Tax Exemptions in Europe: Recent Developments Herman W.M. van Kesteren & Mandy M. Gabriël
Chapter 24 The Concept of Taxable Persons (and Fixed Establishments) in EU VAT Herman W.M. van Kesteren & Madeleine M.W.D. Merkx
Chapter 25 Deductions in EU VAT Law Björn Westberg & Eleonor Kristoffersson
Chapter 26 The Place of Supply and Its Relevance for European VAT Antonio Vázquez del Rey & Alberto Monreal Lasheras
Chapter 27 Taxable Amount: Vouchers, Subsidies and Goods Applied for Purposes Other Than Business Benedetto Santacroce
Chapter 28 Partial Deduction of Input VAT in the Common VAT System in Europe Dennis Ramsdahl Jensen & Henrik Stensgaard
Chapter 29 Taxable Events as a Proxy to Taxing Consumption: Taxable and Non-taxable Transactions in European VAT Law Ad van Doesum & Gert-Jan van Norden
Chapter 30 Designing VAT/GST Law to Be Effective and Efficient: A Global Benchmarking of VAT/GST Systems Ine Lejeune
Index
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