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The Resource Global trends in VAT/GST and direct taxes

Global trends in VAT/GST and direct taxes

Label
Global trends in VAT/GST and direct taxes
Title
Global trends in VAT/GST and direct taxes
Contributor
Subject
Language
eng
Summary
This collection of Master's theses aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. The book deals with and highlights numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Pfeiffer, S
  • Ursprung-Streindl, M
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 93
  • no. 93
http://library.link/vocab/subjectName
  • WTO
  • OECD Model
  • VAT
  • GST
  • direct tax
  • tax policy
  • reduced rate
  • VAT exemption
  • nexus
  • fixed establishment
  • PE
  • VAT group
  • group treatment
  • transfer pricing
  • ECJ case law
  • electronic services
  • GAAR
  • financial services
  • insurance
  • immovable property
  • public corporate body
  • charities
  • entertainer
  • sportsmen
  • going concern
  • advance tax ruling
  • State aid
Label
Global trends in VAT/GST and direct taxes
Instantiates
Publication
Contents
  • Recent developments in international VAT/GST tax policy
  • Scandroglio, R.
  • ; p. 1-27
  • Recent developments in international direct tax policy
  • Genini, S.
  • ; p. 29-57
  • VAT and direct tax policy on reduced tax rates
  • Forenc, S.
  • ; p. 59-88
  • VAT and direct tax policy on exemptions
  • Steurer, M.
  • ; p. 89-110
  • Tax compliance in VAT/GST and direct taxation
  • Kassovic, K.
  • ; p. 111-136
  • The principle of neutrality: VAT and direct taxes
  • Janušková, M.
  • ; p. 137-164
  • Taxable persons in direct taxation and VAT
  • Kartal, S.
  • ; p. 165-193
  • Nexus of taxation in VAT and direct taxes
  • Sélley, O.
  • ; p. 195-216
  • Fixed and permanent establishments in VAT/GST and direct taxation
  • Kern, M.
  • ; p. 217-239
  • Group taxation in VAT/GST and direct taxes
  • Sándor, M.
  • ; p. 241-278
  • Transfer pricing implications for VAT/GST
  • Derer, C.
  • ; p. 279-309
  • The economic relevance of current VAT law for share deals - an analysis of ECJ case law
  • Otto, F.
  • ; p. 311-342
  • The taxation of electronic services in VAT/GST and direct taxes
  • Salewski, A.
  • ; p. 343- 377
  • Tax abuse: comparison of indirect and direct taxation
  • Tison, V.
  • ; p. 379-407
  • Financial and insurance services in VAT/GST and direct taxation
  • Sagh, B.
  • ; p. 409-430
  • Sale of immovable property: development looks for an exemption or there and back again
  • Pištek, R.
  • ; p. 431-460
  • Public bodies in direct taxation and VAT/GST
  • Katzmayr, T.
  • ; p. 461-487
  • Charities in direct taxation and VAT/GST
  • Kaspar, A.
  • ; p. 489-519
  • Entertainers and sportspersons in direct taxation and VAT
  • Schrempf, B.
  • ; p. 521-554
  • Impact of Art. 24 OECD Model Convention on VAT/GST
  • Wallner, R.
  • ; p. 555-581
  • Impact of Arts. 26 and 27 OECD Model Convention on VAT/GST
  • Mosconi, M.
  • ; p. 583-609
  • A Model Convention for VAT/GST
  • Muster, A.
  • ; p. 611-632
  • The share deal as a transfer of a going concern (TOGC) in VAT
  • Benkitsch, A.C.
  • ; p. 633-657
  • Advance rulings in direct tax law and VAT/GST
  • Rytířová, L.
  • ; p. 659-678
  • State aid issues in VAT and direct taxation
  • Frescurato, D.
  • ; p. 679-707
  • WTO law: VAT/GST vs. direct taxes
  • Novikov, A.
  • ; p.709-738
Extent
xx, 743 p.
Isbn
9783707333459
Label
Global trends in VAT/GST and direct taxes
Publication
Contents
  • Recent developments in international VAT/GST tax policy
  • Scandroglio, R.
  • ; p. 1-27
  • Recent developments in international direct tax policy
  • Genini, S.
  • ; p. 29-57
  • VAT and direct tax policy on reduced tax rates
  • Forenc, S.
  • ; p. 59-88
  • VAT and direct tax policy on exemptions
  • Steurer, M.
  • ; p. 89-110
  • Tax compliance in VAT/GST and direct taxation
  • Kassovic, K.
  • ; p. 111-136
  • The principle of neutrality: VAT and direct taxes
  • Janušková, M.
  • ; p. 137-164
  • Taxable persons in direct taxation and VAT
  • Kartal, S.
  • ; p. 165-193
  • Nexus of taxation in VAT and direct taxes
  • Sélley, O.
  • ; p. 195-216
  • Fixed and permanent establishments in VAT/GST and direct taxation
  • Kern, M.
  • ; p. 217-239
  • Group taxation in VAT/GST and direct taxes
  • Sándor, M.
  • ; p. 241-278
  • Transfer pricing implications for VAT/GST
  • Derer, C.
  • ; p. 279-309
  • The economic relevance of current VAT law for share deals - an analysis of ECJ case law
  • Otto, F.
  • ; p. 311-342
  • The taxation of electronic services in VAT/GST and direct taxes
  • Salewski, A.
  • ; p. 343- 377
  • Tax abuse: comparison of indirect and direct taxation
  • Tison, V.
  • ; p. 379-407
  • Financial and insurance services in VAT/GST and direct taxation
  • Sagh, B.
  • ; p. 409-430
  • Sale of immovable property: development looks for an exemption or there and back again
  • Pištek, R.
  • ; p. 431-460
  • Public bodies in direct taxation and VAT/GST
  • Katzmayr, T.
  • ; p. 461-487
  • Charities in direct taxation and VAT/GST
  • Kaspar, A.
  • ; p. 489-519
  • Entertainers and sportspersons in direct taxation and VAT
  • Schrempf, B.
  • ; p. 521-554
  • Impact of Art. 24 OECD Model Convention on VAT/GST
  • Wallner, R.
  • ; p. 555-581
  • Impact of Arts. 26 and 27 OECD Model Convention on VAT/GST
  • Mosconi, M.
  • ; p. 583-609
  • A Model Convention for VAT/GST
  • Muster, A.
  • ; p. 611-632
  • The share deal as a transfer of a going concern (TOGC) in VAT
  • Benkitsch, A.C.
  • ; p. 633-657
  • Advance rulings in direct tax law and VAT/GST
  • Rytířová, L.
  • ; p. 659-678
  • State aid issues in VAT and direct taxation
  • Frescurato, D.
  • ; p. 679-707
  • WTO law: VAT/GST vs. direct taxes
  • Novikov, A.
  • ; p.709-738
Extent
xx, 743 p.
Isbn
9783707333459

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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