Coverart for item
The Resource Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law

Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law

Label
Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
Title
Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
Creator
Subject
Language
eng
Summary
Nowadays, more than 160 jurisdictions levy a VAT/GST. Cross-border trade in services is ever-increasing. Businesses, legislatures and tax authorities thus face new challenges in the area of VAT/GST, e.g. the risk of double (non-)taxation and loss of tax revenues by aggressive tax planning. The existing academic research on the legal consequences connected with permanent establishments in international income tax law is immense. In the economically increasingly important field of VAT/GST, the role of permanent establishments is, however, comparatively unexplored. This book aims at identifying the role and functions of permanent establishments for VAT/GST purposes, by taking into account the existing EU VAT system and the international standard stipulated in the OECD International VAT/GST Guidelines. Similar to income tax law, also in the area of VAT/GST, permanent establishments primarily serve as a tool to allocate taxing rights between states, particularly in the area of B2B services. The EU legislature and the European Court of Justice at the EU level as well as the OECD on an international level have recently begun to put more focus on the function of business establishments in VAT/GST law. The EU system does, however, not yet build on a coherent concept and still follows the more traditional "direct use method", which involves tax planning opportunities for multinationals. The solution proposed by the OECD ("the recharge method") has not found a comprehensive equivalent in the current EU system so far. Legal uncertainty, double taxation and non-taxation are the potential result. This is where this book steps in by analysing the concept of business establishments and the treatment of supply of services between such establishments for purposes of VAT/GST law in the light of the existing legal and tax policy framework
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 13
  • 13
http://library.link/vocab/subjectName
  • PE
  • VAT
  • GST
  • services
  • allocation of taxing rights
  • destination principle
  • OECD International VAT/GST Guidelines
  • fixed establishment
  • ECJ case law
  • VAT deduction
Label
Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
Instantiates
Publication
Extent
xvii, 543 p.
Isbn
9789087225735
Isbn Type
(eBook, ePub)
Label
Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
Publication
Extent
xvii, 543 p.
Isbn
9789087225735
Isbn Type
(eBook, ePub)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...