The Resource Conference : value added tax and direct taxation - similarities and differences

Conference : value added tax and direct taxation - similarities and differences

Label
Conference : value added tax and direct taxation - similarities and differences
Title
Conference : value added tax and direct taxation - similarities and differences
Creator
Subject
Language
eng
Summary
This article provides an overview of the debate at the conference 'VAT and Direct Taxation - Similarities and Differences' held at the Vienna University of Economics and Business in Vienna on 26/28 March 2009. The novelty of the debate lies in its aim being identification of concepts that could potentially be shared between VAT and income taxes. As a starting point, it deals with purposes and principles of consumption and income taxation. Numerous aspects of the notion of taxpayer are analysed, followed by a discussion on the treatment of groups of companies and intra-company dealings. The debate also covers the concept of abuse and anti-abuse measures. It deals with the issue of double (non-) taxation and connects it to the question of allocation of taxing rights. The debate culminates in remarks on a value added tax/goods and service tax (VAT/GST) treaty as a potential solution for allocation problems in consumption taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Aumayr, E.
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • direct tax
  • consumption tax
Label
Conference : value added tax and direct taxation - similarities and differences
Instantiates
Publication
Label
Conference : value added tax and direct taxation - similarities and differences
Publication

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