Coverart for item
The Resource Value added tax and direct taxation : similarities and differences

Value added tax and direct taxation : similarities and differences

Label
Value added tax and direct taxation : similarities and differences
Title
Value added tax and direct taxation : similarities and differences
Creator
Contributor
Subject
Language
  • eng
  • eng
Summary
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions
http://library.link/vocab/creatorName
Englisch, J.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Melz, P
  • Kristoffersson, E
http://library.link/vocab/subjectName
  • VAT
  • direct tax
Label
Value added tax and direct taxation : similarities and differences
Instantiates
Publication
Contents
  • VAT/GST and direct taxes : different purposes
  • Englisch, J.
  • ; p. 1-33
  • Influence of different purposes of value added tax and personal income tax on an effective and efficient use of tax incentives : taking tax incentives for the arts and culture as an example
  • Hemels, S.
  • ; p. 35-57
  • The balance has shifted to consumption taxes - lessons learned and best practices for VAT
  • Lejeune, I.
  • Daou-Azzi, J.
  • Powell, M.
  • ; p. 59-102
  • VAT/GST and direct taxes : different purposes
  • O'Connell Xego, L.
  • Govender, R.
  • ; p. 103-124
  • A primer on VAT as perceived by lawyers, economists and accountants
  • Cnossen, S.
  • ; p. 125-150
  • VAT/GST and direct taxes : how can we distinguish them?
  • de'Capitani di Vimercate, P.
  • ; p. 151-168
  • Hybrid taxes and the distinction between VAT/GST and direct taxes : the case of IRAP
  • Garbarino, C.
  • ; p. 169- 183
  • VAT and direct taxes : how to distinguish
  • Sentsova, M.
  • ; p. 185-199
  • Neutrality in VAT
  • Kolozs, B.
  • ; p. 201-212
  • The principle of neutrality : VAT/GST v. direct taxation
  • Nerudová, D.
  • Široký, J.
  • ; p. 213-230
  • The principle of tax neutrality in the field of direct and indirect taxation
  • Bufan, R.
  • Opre, A.
  • ; p. 231-255
  • Worldwide v. territorial tax systems : comparison of value added tax and income tax
  • Schenk, A.
  • ; p. 257-273
  • Echoes of source and residence in VAT jurisdictional rules
  • Millar, R.
  • ; p. 275-321
  • Indirect taxation of cross-border services in China : (partial) switch to destination-based taxation
  • Cui, W.
  • ; p. 323-38
  • Double (non-)taxation in VAT and direct taxes : how to achieve some convergence within a summa divisio? A European perspective
  • Traversa, E. (Edoardo)
  • Helleputte, C-A.
  • ; p. 339-368
  • Double (non-)taxation in VAT and direct taxes : which tax is better for developing countries?
  • Verstraeten, A.A.
  • ; p. 369-382
  • Comparative analysis of the causes of double (non-)taxation in the income and VAT/GST contexts
  • Bizioli, G.
  • ; p. 383-408
  • Intentional and unintentional double non-taxation
  • Millar, R.
  • ; p. 409-442
  • Anti-abuse : VAT/GST v. direct taxation
  • Keating, M.
  • ; p. 443-470
  • "Abuse" in direct and indirect Community tax law : a convergence of standards?
  • Kofler, G.W.
  • Tumpel, M.
  • ; p. 471-481
  • Abuse under EC tax law and the standard of review of the European Court of Justice
  • Peteva, J.
  • ; p. 483-499
  • Anti-abuse rules in Chilean tax law
  • Yáñez, F.
  • ; p. 501-515
  • Anti-avoidance rules in the European Union and a comparison with Canada and Australia
  • Alvesson, K.
  • ; p. 517-530
  • Tax liability in business acquisitions : a disproportionate anti-abuse clause for recovery of income tax and VAT claims
  • Chico, P.
  • Herrera, P.M.
  • Rodríguez, J.
  • ; p. 531-543
  • Jurisdiction to impose and enforce income and consumption taxes : towards a unified conception of tax nexus?
  • Hellerstein, W.
  • ; p. 545-570
  • The nexus for taxpayers : domestic, Community and international law
  • Cerioni, L.
  • Herrera, P.M.
  • ; p. 571-608
  • Nexus for taxpayers in respect of VAT v. direct tax treaties
  • Stensgaard, H.
  • ; p. 609-643
  • May the twain meet? - Taxable persons under VAT and direct taxes
  • Gjems-Onstad, O.
  • ; p. 645-658
  • Income from financial activities and the treatment in value added taxation and corporate income taxation
  • Henkow, O.
  • ; p. 659-671
  • The international direction in the VAT treatment of financial services
  • Lejeune, I.
  • Stevens, D.
  • Killer, M.
  • ; p. 673-701
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation : the two faces of Janus
  • Charlet, A.
  • Koulouri, D.
  • ; p. 703-741
  • Tax treatment of companies providing grid services : direct v. indirect taxation
  • Parrilli, D.M.
  • ; p. 743-771
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation
  • Vitale, F.
  • ; p. 773-803
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation
  • Balco, T.
  • ; p. 805-820
  • Transfer pricing in VAT/GST vs. direct taxation : relations between associated companies
  • Ainsworth, R.T.
  • ; p. 821-875
  • Transfer pricing principles VAT/GST v. direct taxation
  • Ramsdahl Jensen, D.
  • ; p. 877-900
  • Non-integration and integration of businesses in European value added tax and in corporate income tax
  • van Doesum, A.
  • van Norden, G-J.
  • ; p. 901-917
  • Groups of companies and intra-company dealings - a comparison between income tax and value added tax
  • Kristoffersson, E.
  • ; p. 919-929
  • Cross-border group taxation regimes : VAT/GST v. direct taxation
  • Parolini, A.
  • ; p. 931-959
  • Place where the supply/activity is effectively carried out as an allocation rule : VAT v. direct taxation
  • de la Feria, R.
  • ; p. 961-1013
  • Allocation of taxing rights between States - place where the supply/activity is effectively carried out as an allocation rule : VAT
  • v. direct taxation / M. Pelzer, GST
  • Vesterø, C.
  • ; p. 1015-1038
  • Taxing rights in relation to immovable property : VAT/GST v. direct taxation
  • Tetłak, K.
  • Kindl, C.
  • ; p. 1039-1072
  • Allocation of taxing powers : means of transport
  • Waerzeggers, C.
  • ; p. 1073-1118
  • Unilateral measures to avoid international double (non-)taxation: VAT/GST v. direct taxation
  • Rendahl, P.
  • ; p. 1119-1143
  • Avoidance of VAT/GST double (non-)taxation : recommendations and other types of soft law v. legally binding instruments to allocate taxing rights between States (e.g. bilateral tax treaties)
  • Eriksen, N.
  • Haydl, K-H.
  • ; p. 1145-1160
  • Soft tax coordination : a suitable path for the OECD and the European Union to address the challenges of international double (non-)taxation in VAT/GST systems
  • Pistone, P.
  • ; p. 1161-1169
  • Sharing the "magic pudding" - an Australian approach to allocation of taxing rights
  • Walpole, M.
  • ; p. 1171-1195
  • The General Agreement on Trade in Services and its impact on European taxation
  • Korf, R.
  • ; p. 1197-1229
  • Effects of existing tax treaties on VAT (relevance of Arts. 24-27 OECD Model for VAT/GST)
  • Bourgeois, M.
  • Römer, A.
  • ; p. 1231-1268
  • Tax treaties - a solution to VAT/GST double taxation
  • Ecker, T.
  • ; p. 1269-1284
Extent
xliv, 1296 p.
Isbn
9789087220600
Note
20091218
Label
Value added tax and direct taxation : similarities and differences
Publication
Contents
  • VAT/GST and direct taxes : different purposes
  • Englisch, J.
  • ; p. 1-33
  • Influence of different purposes of value added tax and personal income tax on an effective and efficient use of tax incentives : taking tax incentives for the arts and culture as an example
  • Hemels, S.
  • ; p. 35-57
  • The balance has shifted to consumption taxes - lessons learned and best practices for VAT
  • Lejeune, I.
  • Daou-Azzi, J.
  • Powell, M.
  • ; p. 59-102
  • VAT/GST and direct taxes : different purposes
  • O'Connell Xego, L.
  • Govender, R.
  • ; p. 103-124
  • A primer on VAT as perceived by lawyers, economists and accountants
  • Cnossen, S.
  • ; p. 125-150
  • VAT/GST and direct taxes : how can we distinguish them?
  • de'Capitani di Vimercate, P.
  • ; p. 151-168
  • Hybrid taxes and the distinction between VAT/GST and direct taxes : the case of IRAP
  • Garbarino, C.
  • ; p. 169- 183
  • VAT and direct taxes : how to distinguish
  • Sentsova, M.
  • ; p. 185-199
  • Neutrality in VAT
  • Kolozs, B.
  • ; p. 201-212
  • The principle of neutrality : VAT/GST v. direct taxation
  • Nerudová, D.
  • Široký, J.
  • ; p. 213-230
  • The principle of tax neutrality in the field of direct and indirect taxation
  • Bufan, R.
  • Opre, A.
  • ; p. 231-255
  • Worldwide v. territorial tax systems : comparison of value added tax and income tax
  • Schenk, A.
  • ; p. 257-273
  • Echoes of source and residence in VAT jurisdictional rules
  • Millar, R.
  • ; p. 275-321
  • Indirect taxation of cross-border services in China : (partial) switch to destination-based taxation
  • Cui, W.
  • ; p. 323-38
  • Double (non-)taxation in VAT and direct taxes : how to achieve some convergence within a summa divisio? A European perspective
  • Traversa, E. (Edoardo)
  • Helleputte, C-A.
  • ; p. 339-368
  • Double (non-)taxation in VAT and direct taxes : which tax is better for developing countries?
  • Verstraeten, A.A.
  • ; p. 369-382
  • Comparative analysis of the causes of double (non-)taxation in the income and VAT/GST contexts
  • Bizioli, G.
  • ; p. 383-408
  • Intentional and unintentional double non-taxation
  • Millar, R.
  • ; p. 409-442
  • Anti-abuse : VAT/GST v. direct taxation
  • Keating, M.
  • ; p. 443-470
  • "Abuse" in direct and indirect Community tax law : a convergence of standards?
  • Kofler, G.W.
  • Tumpel, M.
  • ; p. 471-481
  • Abuse under EC tax law and the standard of review of the European Court of Justice
  • Peteva, J.
  • ; p. 483-499
  • Anti-abuse rules in Chilean tax law
  • Yáñez, F.
  • ; p. 501-515
  • Anti-avoidance rules in the European Union and a comparison with Canada and Australia
  • Alvesson, K.
  • ; p. 517-530
  • Tax liability in business acquisitions : a disproportionate anti-abuse clause for recovery of income tax and VAT claims
  • Chico, P.
  • Herrera, P.M.
  • Rodríguez, J.
  • ; p. 531-543
  • Jurisdiction to impose and enforce income and consumption taxes : towards a unified conception of tax nexus?
  • Hellerstein, W.
  • ; p. 545-570
  • The nexus for taxpayers : domestic, Community and international law
  • Cerioni, L.
  • Herrera, P.M.
  • ; p. 571-608
  • Nexus for taxpayers in respect of VAT v. direct tax treaties
  • Stensgaard, H.
  • ; p. 609-643
  • May the twain meet? - Taxable persons under VAT and direct taxes
  • Gjems-Onstad, O.
  • ; p. 645-658
  • Income from financial activities and the treatment in value added taxation and corporate income taxation
  • Henkow, O.
  • ; p. 659-671
  • The international direction in the VAT treatment of financial services
  • Lejeune, I.
  • Stevens, D.
  • Killer, M.
  • ; p. 673-701
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation : the two faces of Janus
  • Charlet, A.
  • Koulouri, D.
  • ; p. 703-741
  • Tax treatment of companies providing grid services : direct v. indirect taxation
  • Parrilli, D.M.
  • ; p. 743-771
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation
  • Vitale, F.
  • ; p. 773-803
  • Relations between head offices and permanent establishments : VAT/GST v. direct taxation
  • Balco, T.
  • ; p. 805-820
  • Transfer pricing in VAT/GST vs. direct taxation : relations between associated companies
  • Ainsworth, R.T.
  • ; p. 821-875
  • Transfer pricing principles VAT/GST v. direct taxation
  • Ramsdahl Jensen, D.
  • ; p. 877-900
  • Non-integration and integration of businesses in European value added tax and in corporate income tax
  • van Doesum, A.
  • van Norden, G-J.
  • ; p. 901-917
  • Groups of companies and intra-company dealings - a comparison between income tax and value added tax
  • Kristoffersson, E.
  • ; p. 919-929
  • Cross-border group taxation regimes : VAT/GST v. direct taxation
  • Parolini, A.
  • ; p. 931-959
  • Place where the supply/activity is effectively carried out as an allocation rule : VAT v. direct taxation
  • de la Feria, R.
  • ; p. 961-1013
  • Allocation of taxing rights between States - place where the supply/activity is effectively carried out as an allocation rule : VAT
  • v. direct taxation / M. Pelzer, GST
  • Vesterø, C.
  • ; p. 1015-1038
  • Taxing rights in relation to immovable property : VAT/GST v. direct taxation
  • Tetłak, K.
  • Kindl, C.
  • ; p. 1039-1072
  • Allocation of taxing powers : means of transport
  • Waerzeggers, C.
  • ; p. 1073-1118
  • Unilateral measures to avoid international double (non-)taxation: VAT/GST v. direct taxation
  • Rendahl, P.
  • ; p. 1119-1143
  • Avoidance of VAT/GST double (non-)taxation : recommendations and other types of soft law v. legally binding instruments to allocate taxing rights between States (e.g. bilateral tax treaties)
  • Eriksen, N.
  • Haydl, K-H.
  • ; p. 1145-1160
  • Soft tax coordination : a suitable path for the OECD and the European Union to address the challenges of international double (non-)taxation in VAT/GST systems
  • Pistone, P.
  • ; p. 1161-1169
  • Sharing the "magic pudding" - an Australian approach to allocation of taxing rights
  • Walpole, M.
  • ; p. 1171-1195
  • The General Agreement on Trade in Services and its impact on European taxation
  • Korf, R.
  • ; p. 1197-1229
  • Effects of existing tax treaties on VAT (relevance of Arts. 24-27 OECD Model for VAT/GST)
  • Bourgeois, M.
  • Römer, A.
  • ; p. 1231-1268
  • Tax treaties - a solution to VAT/GST double taxation
  • Ecker, T.
  • ; p. 1269-1284
Extent
xliv, 1296 p.
Isbn
9789087220600
Note
20091218

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