As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.
This book compares the VAT/GST systems of 230 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.
This book is a valuable resource for regulators and practitioners, to deepen their understanding of the various tax systems and how certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce.
Sprache
Verlagsort
Zuidpoolsingel
Niederlande
Zielgruppe
ISBN-13
978-90-411-3797-5 (9789041137975)
Schweitzer Klassifikation
About the Authors List of Abbreviations Preface Part I International VAT/GST Regimes Chapter 1 Argentina Rodolfo Nicolas Feito, Andrés Carlos Saladino & Ricardo Tavieres Chapter 2 Australia Rebecca Millar & Denis McCarthy Chapter 3 Brazil João Francisco Bianco & Celso Grazioli Chapter 4 Canada Muhammad Abbas & Arthur J. Cockfield Chapter 5 Chile Sandra Benedetto Chapter 6 China Wei Cui & Alan Wu Chapter 7 India Ramaratnam Muralidharan & Monika Arora Chapter 8 Japan Kotaku Kimu & Yumi Nishiyama Chapter 9 Jordan Emad Majid & Reem Ibrahim Chapter 10 Lebanon Rizkallah Freifer, Wadih AbouNasr & Jeanine Daou Chapter 11 Liechtenstein Martin Wenz, Patrick Knörzer & Birgit Stöckl Chapter 12 Mexico César Augusto Domínguez Crespo Chapter 13 Morocco Mohammed Nmili & Stéphane Henrion Chapter 14 New Zealand David I. White & Eugen Trombitas Chapter 15 Russia Danil V. Vinnitskiy & Vladimir Konstantinov APPENDIX A List of Exemptions Chapter 16 Singapore Soo How KOH Chapter 17 South Africa Jennifer Roeleveld & Charles De Wet Chapter 18 Switzerland Claudio Fischer & Mathias Bopp Chapter 19 Tanzania Abeid Kasaizi Chapter 20 Ukraine Viktoria Tymoshenko Part II EU VAT Chapter 21 The Share Deal as a Non-taxable Transaction Joachim Englisch Chapter 22 Extension of Reverse-Charge: A Solution to Combat VAT Fraud? Michael Tumpel & Gustav Wurm Chapter 23 Value Added Tax Exemptions in Europe: Recent Developments Herman W.M. van Kesteren & Mandy M. Gabriël Chapter 24 The Concept of Taxable Persons (and Fixed Establishments) in EU VAT Herman W.M. van Kesteren & Madeleine M.W.D. Merkx Chapter 25 Deductions in EU VAT Law Björn Westberg & Eleonor Kristoffersson Chapter 26 The Place of Supply and Its Relevance for European VAT Antonio Vázquez del Rey & Alberto Monreal Lasheras Chapter 27 Taxable Amount: Vouchers, Subsidies and Goods Applied for Purposes Other Than Business Benedetto Santacroce Chapter 28 Partial Deduction of Input VAT in the Common VAT System in Europe Dennis Ramsdahl Jensen & Henrik Stensgaard Chapter 29 Taxable Events as a Proxy to Taxing Consumption: Taxable and Non-taxable Transactions in European VAT Law Ad van Doesum & Gert-Jan van Norden Chapter 30 Designing VAT/GST Law to Be Effective and Efficient: A Global Benchmarking of VAT/GST Systems Ine Lejeune Index
