destination principle
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The concept destination principle represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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destination principle
Resource Information
The concept destination principle represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- destination principle
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- A "national debate" on VAT: the Gibbons proposal
- A call for clarity in the VAT treatment of cross-border services in Nigeria
- A destination VAT for CIS trade
- A destination based allowance for¿corporate equity
- A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
- Bestimmungs- und Ursprungslandprinzip der Besteuerung bei Existenz von Zwischenprodukten
- Brexit - the U.K.'s opportunity to fix the world's corporate tax system
- Consumption tax trends : VAT/GST and excise, core design features and trends
- Consumptive disorder : GST and international supplies of things other than goods and real property
- Corporate tax reform : from income to cash flow taxes
- Country characteristics and preferences over tax principles
- DSM to be enhanced during destination principle expansion
- Definitive VAT regime : stairway to heaven or highway to hell?
- Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
- Destination principle border tax adjustments for the corporate income and social security taxes
- Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
- Die umsatzsteuerrechtliche Beurteilung der Unternehmereigenschaft des Leistenden in B2B-Konstellationen
- Does Nigeria's VAT Act apply the destination principle?
- E-Commerce - Ein Überblick
- El impuesto sobre sociedades del futuro
- Endgültiges Mehrwertsteuersystem für innergemeinschaftliche Lieferungen : ein kritischer Blick auf fünf von der Europäischen Kommission vorgestellte Optionen
- Endgültiges Mehrwertsteuersystem in der EU
- Formulary apportionment is not a panacea : part 3
- GST on package tours to Australia
- Goodbye to all that? A requiem for the destination-based cash flow tax
- Heffingsjurisdictie in een digitaliserende economie; waarom 'online profits' zo ongrijpbaar zijn
- International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
- Is the “dual VAT” proposed by the Brazilian indirect tax reform a real VAT?
- Justice, equality and tax law
- On the future of business income taxation in Europe
- Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
- Rating the European Commission's proposal on VAT rates
- Shifting sands
- Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
- Tax jurisdiction in a digitalizing economy : why 'online profits' are so hard to pin down
- Tax sovereignty and the law in the digital and global economy
- Taxation of intra-Community supplies of goods
- Taxation, data and destination : an analysis of destination-based taxation from the perspective of tax principles and data protection regulation
- Taxing multinational entreprises as unitary entities
- Taxing profit in a global economy : a report of the Oxford International Tax Group
- The 2016 European Commission VAT Action Plan : weaknesses of a clearing system and possible alternatives
- The GST reforms that can no longer be delayed in the Maldives
- The R Case and its impact on the destination priciple
- The case for a destination-based corporate tax
- The destination principle lost and double taxation justified in the battle against VAT fraud
- The destination-based cash flow tax is a VAT?
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks
- Towards a single EU VAT area
- Trade under tax reform - no easy answers
- Tributación en destino del IVA en los servicios online : razones e implicaciones = Destination based taxation of VAT of online services : reasons and implications
- Unilateral introduction of destination-based cash-flow taxation
- Using destination and origin principles in developing VAT legislation
- VAT and international trade's crossroads : right, left or straight on?
- VAT evasion and its consequences for macroeconomic clearing in the EU
- VAT on webinars
- Value added tax and the digital economy: the 2015 EU rules and broader issues
- Virtual? Reality!
- Virtues and fallacies of VAT : an evaluation after 50 years
- Von "Residence" und "Source" zu "Origin" und "Destination" - die Verschiebung der internationalen Unternehmensbesteuerungsprinzipien = From "residence" and "source" to "origin" and "destination" - the shift in international business taxation principles
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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/resource/nTQfLvgWgLs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nTQfLvgWgLs/">destination principle</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>
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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/resource/nTQfLvgWgLs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nTQfLvgWgLs/">destination principle</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>
