VAT and Book Policy

VAT and Book Policy

Author: François Rouet

Publisher: Council of Europe

Published: 1999-01-01

Total Pages: 84

ISBN-13: 9789287137074

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VAT, value added tax can be seen as a political instrument in favour of the book industry. Given the positive impact of reducing VAT on publishing and reading, the note recommends a preferential treatment of the book industry by governments. The note also highlights the role played by books in promoting a creative society.


Fundamentals of EU VAT Law

Fundamentals of EU VAT Law

Author: Frank Nellen

Publisher: Kluwer Law International B.V.

Published: 2020-08-19

Total Pages: 643

ISBN-13: 9403523441

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Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.


VAT and Financial Services

VAT and Financial Services

Author: Robert F. van Brederode

Publisher: Springer

Published: 2017-03-06

Total Pages: 435

ISBN-13: 9811034656

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This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.


International VAT/GST Guidelines

International VAT/GST Guidelines

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2017

Total Pages: 0

ISBN-13: 9789264272040

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).


The Modern VAT

The Modern VAT

Author: Mr.Liam P. Ebrill

Publisher: International Monetary Fund

Published: 2001-11-05

Total Pages: 242

ISBN-13: 1589060261

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Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.


Value Added Tax

Value Added Tax

Author: Mr.Alan A. Tait

Publisher: International Monetary Fund

Published: 1988-06-15

Total Pages: 468

ISBN-13: 9781557750129

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This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.


Tax Law and Digitalization: The New Frontier for Government and Business

Tax Law and Digitalization: The New Frontier for Government and Business

Author: Jeffrey Owens

Publisher: Kluwer Law International B.V.

Published: 2021-09-15

Total Pages: 305

ISBN-13: 9403534044

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New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.


The Brain in a Vat

The Brain in a Vat

Author: Sanford Goldberg

Publisher: Cambridge University Press

Published: 2016-06-23

Total Pages: 281

ISBN-13: 110706967X

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This collection of new essays examines the brain-in-a-vat scenario and its implications. Reviewing the history and contributions of debates on this thought experiment, as well as discussing the impact of contemporary philosophical debates, the volume is a valuable resource for advanced students and readers in philosophy of mind and language, epistemology and metaphysics.