The Resource VAT harmonization in Canada : recent developments and the need for flexibility

VAT harmonization in Canada : recent developments and the need for flexibility

Label
VAT harmonization in Canada : recent developments and the need for flexibility
Title
VAT harmonization in Canada : recent developments and the need for flexibility
Creator
Subject
Language
eng
Summary
A major issue with the operation of the GST in Canada is the harmonizatiion of federal and provincial sales tax regimes. The authors are of the view that the harmonization of federal and provincial sales taxes is desirable but requires a different approach than simply "centralizing" sales taxation in Canada. To achieve harmonization, the authors propose a tax system which would allow flexibility for the provinces but simplify the imposition of sales taxes in Canada. In some respects this is similar to the income tax harmonization system that has evolved in Canada
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 7 (1996),
http://library.link/vocab/creatorName
  • Gendron, P-P
  • Mintz, J.M
  • Wilson, T.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
VAT harmonization
Label
VAT harmonization in Canada : recent developments and the need for flexibility
Instantiates
Publication
Label
VAT harmonization in Canada : recent developments and the need for flexibility
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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