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Australia's Approach to GST Administration

D'Ascenzo, Michael - 2018

system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia …

Persistent link: https://www.econbiz.de/10012920013

Australia's Approach to GST Administration

D'Ascenzo, Michael - 2017

system. When we introduced the GST into Australia, we looked at GST systems around the world in our quest for best practice …

Persistent link: https://www.econbiz.de/10012941414

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2021

This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...

Persistent link: https://www.econbiz.de/10013237657

Use and Enjoyment of Intangible Services : The German, Austrian, Danish and Estonian VAT Derogations

Ainsworth, Richard Thompson - 2019

When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four...

Persistent link: https://www.econbiz.de/10014210100

Tax Fraud in the Sales Tax : Zappers -- What are They? How Can Puerto Rico Block Them?

Ainsworth, Richard Thompson - 2019

Persistent link: https://www.econbiz.de/10012906252

Global VAT : A Refundable Cost of Doing International Business (An Exploratory Study of Awareness and Experiences of Exporters from Gujarat State of India)

Chugan, Pawan K. - 2013

to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis …

Persistent link: https://www.econbiz.de/10013090477

Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India

Jain, Tarun - 2017

seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

Persistent link: https://www.econbiz.de/10012971033

The Interpretation of Plurilingual Tax Treaties : Routine Interpretation — A Refutation

Resch, Richard Xenophon - 2020

Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts.The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but...

Persistent link: https://www.econbiz.de/10012850635

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

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