The Resource Cross-border services : a survey of the issues

Cross-border services : a survey of the issues

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Cross-border services : a survey of the issues
Title
Cross-border services : a survey of the issues
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Language
eng
Summary
Inconsistencies in the design of cross-border jurisdictional rules in different value-added tax (VAT) models have come under increasing scrutiny in recent years, particularly in relation to services because of the rapid growth in the volumes of cross-border services transactions. Just as competing jurisdictional principles make it difficult for businesses to understand their obligations, revenue administrators also face significant obstacles to collecting VAT on supplies of cross-border services. This article outlines the two main jurisdictional principles used in VATs (the European VAT model based on the Sixth Direfctive of the European Commission and the New Zealand goods and services tax (GST) model), notes some of the variations on those models, and explains how and why cross-border conficts can arise. A simple example illustrates the complexities that can arise even when applying VATs to what should be a comparatively simple transaction
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
Language note
English
Label
Cross-border services : a survey of the issues
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Publication
Label
Cross-border services : a survey of the issues
Publication

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