The Resource Value added tax and direct taxation : similarities and differences
Value added tax and direct taxation : similarities and differences
Resource Information
The item Value added tax and direct taxation : similarities and differences 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 Value added tax and direct taxation : similarities and differences 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
- 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
- Language
- eng
- Extent
- xliv, 1296 p.
- 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
- Isbn
- 9789087220600
- Label
- Value added tax and direct taxation : similarities and differences
- Title
- Value added tax and direct taxation : similarities and differences
- Language
- 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
- GST
- direct tax
- indirect tax
- Label
- Value added tax and direct taxation : similarities and differences
- 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
- Label
- Value added tax and direct taxation : similarities and differences
- 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
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