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Double Taxation : A European 'Switch in Time'?

Kofler, Georg; Mason, Ruth - 2013

This article considers whether the fundamental freedoms of the EC Treaty encompass an absolute requirement on the Member States to mitigate double taxation, and it concludes that such a requirement could reasonably be inferred from the goals of the fundamental freedoms and the European Court of...

Persistent link: https://www.econbiz.de/10014051511

Coordinating VATs between EU member states

Genser, Bernd - 2002

The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...

Persistent link: https://www.econbiz.de/10011408932

VAT on intra-community trade and bilateral micro revenue clearing in the EU

Breuer, Christian; Nam, Chang-woon - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10003883042

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian - 2009

Persistent link: https://www.econbiz.de/10013156492

Coordinating Vats between EU Member States

Genser, Bernd - 2021

Persistent link: https://www.econbiz.de/10013320640

Zappers - Retail VAT Fraud

Ainsworth, Richard Thompson - 2019

Zappers skim cash sales at retail. Zappers are add-on programs used by merchants with electronic cash registers (ECRs) or point-of-sale (POS) systems. Zappers are smart and selective. They do not skim all sales, and they never skim credit card transactions. Although they are present in every...

Persistent link: https://www.econbiz.de/10014197520

IT-APAs : Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Ainsworth, Richard Thompson - 2019

In most jurisdictions there are three separate spheres of transfer pricing analysis - income tax, customs and VAT. Although they share policy objectives, terminology and frequently borrowing methodologies from one another these domestic transfer pricing systems are not in harmony. Businesses...

Persistent link: https://www.econbiz.de/10012746466

UK Car-Flipping : The VAT Fraud Market-Place and Certified Solutions

Ainsworth, Richard Thompson - 2019

Missing Trader Intra-Community (MTIC) fraud and its offspring carousel fraud and contra trading fraud are siphoning huge amounts of VAT revenue from the UK Treasury. This fraud is not a function of the goods involved. It is a function of the market-place. Recently another type of market-place...

Persistent link: https://www.econbiz.de/10014224344

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://www.econbiz.de/10014317758

Australia : Harmonisation of the Anti-Deferral Regimes

Burns, Lee - 2008

Australia has four anti-deferral regimes applicable to Australian residents that have interests in foreign entities … among the most detailed and complex tax legislation in Australia. The regimes are not well coordinated, particularly the … taxpayers to prefer one regime over another. The broad design of Australia's CFC rules largely follows that developed in pre …

Persistent link: https://www.econbiz.de/10014216318

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