The Resource A VAT/GST Model Convention
A VAT/GST Model Convention
Resource Information
The item A VAT/GST Model Convention 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 2 library branches.
Resource Information
The item A VAT/GST Model Convention 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 2 library branches.
- Summary
- Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty? These questions are answered in this book, based on an in-depth analysis of the basic principles underlying VATs/GSTs; this analysis also provides the theoretical basis for policy decisions, especially on the allocation of VAT/GST taxing rights between contracting states. From the principles of the taxes, this book extracts criteria that a distributive rule should fulfil, all of which permits a structured assessment and evaluation of different options for distributive rules and their underlying place of taxation choice. Other topics that require consideration and that are discussed for purposes of a VAT/GST treaty are, for instance, the treatment of internal dealings, associated businesses, intermediaries, undisclosed agents and the consideration of input-taxed supplies (i.e. supplies that are exempt without a right for deduction of input VAT/GST). This book strongly encourages international dialogue and effort in the coordination of national VAT/GST laws. If, however, coordination of unilateral measures fails to effectively prevent double taxation, states can take recourse to binding instruments into which they can build dispute resolution mechanisms - just as they do with respect to income taxes. This book provides a toolkit that may assist in the design of such an instrument and provides an example: a multilateral VAT/GST Model Convention
- Language
- eng
- Label
- A VAT/GST Model Convention
- Title
- A VAT/GST Model Convention
- Language
- eng
- Summary
- Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty? These questions are answered in this book, based on an in-depth analysis of the basic principles underlying VATs/GSTs; this analysis also provides the theoretical basis for policy decisions, especially on the allocation of VAT/GST taxing rights between contracting states. From the principles of the taxes, this book extracts criteria that a distributive rule should fulfil, all of which permits a structured assessment and evaluation of different options for distributive rules and their underlying place of taxation choice. Other topics that require consideration and that are discussed for purposes of a VAT/GST treaty are, for instance, the treatment of internal dealings, associated businesses, intermediaries, undisclosed agents and the consideration of input-taxed supplies (i.e. supplies that are exempt without a right for deduction of input VAT/GST). This book strongly encourages international dialogue and effort in the coordination of national VAT/GST laws. If, however, coordination of unilateral measures fails to effectively prevent double taxation, states can take recourse to binding instruments into which they can build dispute resolution mechanisms - just as they do with respect to income taxes. This book provides a toolkit that may assist in the design of such an instrument and provides an example: a multilateral VAT/GST Model Convention
- http://library.link/vocab/creatorName
- Ecker, T
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IBFD doctoral series
- Series volume
- vol. 25
- http://library.link/vocab/subjectName
-
- VAT
- GST
- double taxation
- tax treaty
- model tax treaty
- Label
- A VAT/GST Model Convention
- Extent
- XX, 472 p.
- Isbn
- 9789087221720
- Isbn Type
- (print)
- Label
- A VAT/GST Model Convention
- Extent
- XX, 472 p.
- Isbn
- 9789087221720
- Isbn Type
- (print)
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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/A-VATGST-Model-Convention/V5pX9CyDx5A/" 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/A-VATGST-Model-Convention/V5pX9CyDx5A/">A VAT/GST Model Convention</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
