Results 11 to 20 of about 44,149 (57)

Platform liability an efficient and fair collection model for VAT? [PDF]

, 2022
Since 2015 the EU has availed itself of the option to shift the VAT liability on B2C supplies from suppliers to platforms through deeming provisions. On 1 July 2021 new deeming provisions for platforms came into effect. In such a full liability model the
Merkx, Madeleine; id_orcid
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Trade globalisation and the reform of customs valuation and VAT on importation of goods: the example of Thailand [PDF]

, 2000
PhDThe purpose of this thesis is to reform customs valuation law and VAT on importation of goods under trends in trade globalisation, using Thailand as the example. To achieve this purpose, a number of related topics (e.g. the 'notional' and 'positive'
Supanimitkulkit, Petcharat
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Rzetelny podatnik = bezpieczny podatnik? [PDF]

, 2020
Artykuł jest próbą udzielenia odpowiedzi na pytanie czy w istniejącym w Polsce tak często zmienianym i wysoce skomplikowanym stanie prawnym polski podatnik, który rzetelnie rozlicza i płaci podatki, może czuć się bezpiecznie. Tymczasem ciągłe nowelizacje
Glumińska-Pawlic, Jadwiga
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VAT is a public issue - Take a public stand [PDF]

Although VAT is now part of daily life, it can be changed. Tax laws are changed all the time in the normal course of events. Public opinion and public action can change VAT. But the public must act.
Co-ordinating Committee on VAT
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Does VAT reduce the instability of tax revenues? [PDF]

In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues.
Hélène Ehrhart, Christian Ebeke
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Three VAT Studies [PDF]

This volume presents three studies on the VAT. The first study is a VAT primer for lawyers, economists, and accountants who rarely talk to each other about tax issues, particularly in the Netherlands.
Sijbren Cnossen
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Promoting Floriculture Using VAT Regulation [PDF]

In twelve EU countries, the lower VAT-tariff is applied to flowers and plants in order to promote the production and employment in floriculture. This paper assesses whether the VAT-regulation for flowers and plants achieves the goals set – promoting ...
Kuiper, W. Erno, Bunte, Frank H.J., Lugt, J. van der   +2 more
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Organised VAT fraud: features, magnitude, policy perspectives [PDF]

The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
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EU VAT [Elektronisk resurs] : Adjustment of Input VAT Case C-532/16 SEB bankas

, 2018
The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT ...
Kristoffersson, Eleonor,
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The value added tax : its causes and consequences [PDF]

, 2007
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Lockwood, Ben, Keen, Michael
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