The Resource International double taxation under VAT - causes and possible solutions

International double taxation under VAT - causes and possible solutions

Label
International double taxation under VAT - causes and possible solutions
Title
International double taxation under VAT - causes and possible solutions
Creator
Subject
Language
eng
Summary
This article presents a more precise definition of international double taxation under (transaction based, credit-invoice) VAT. While adjustments are necessary given that such type of VAT is not levied on profit, but on transactions, the proposed definition nevertheless takes the far more extensive discourse on double taxation in the field of direct taxation as a starting point. In particular, it shows that the distinction between international juridical double taxation and international economic double taxation has significant explanatory power: while the former generally relies on a doubling of the place of supply, the latter is brought about by a combination of input and output taxation. It then identifies two groups of causes of VAT double taxation, namely double taxation due to divergent rules and double taxation despite identical rules. The article then proceeds to set out possible solutions
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 10 ; p. 593-605
http://library.link/vocab/creatorName
  • Ismer, R
  • Artinger, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • double taxation
  • VAT
Label
International double taxation under VAT - causes and possible solutions
Instantiates
Publication
Label
International double taxation under VAT - causes and possible solutions
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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