The Resource International double taxation under VAT - causes and possible solutions
International double taxation under VAT - causes and possible solutions
Resource Information
The item International double taxation under VAT - causes and possible solutions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International double taxation under VAT - causes and possible solutions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- International double taxation under VAT - causes and possible solutions
- Title
- International double taxation under VAT - causes and possible solutions
- 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
- Label
- International double taxation under VAT - causes and possible solutions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-double-taxation-under-VAT---causes/ZcuVfnUbva8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-double-taxation-under-VAT---causes/ZcuVfnUbva8/">International double taxation under VAT - causes and possible solutions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-double-taxation-under-VAT---causes/ZcuVfnUbva8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-double-taxation-under-VAT---causes/ZcuVfnUbva8/">International double taxation under VAT - causes and possible solutions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
