Author: Commission of the European Communities. Directorate-General for Taxation and Customs UnionPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Report from Working Party No.1 Harmonisation of Turnover Taxes
Author: Commission of the European Communities. Directorate-General for Taxation and Customs UnionPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Working Party No.1 Harmonisation of Turnover Taxes
Author: Commission of the European Communities. Directorate-General Customs and Indirect TaxationPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Bulletin
Author: European Economic CommunityPublisher:
ISBN:
Category : Europe
Languages : en
Pages : 1100
Book Description
Insurance in European VAT
Author: Marta Papis-AlmansaPublisher: Kluwer Law International B.V.
ISBN: 9041183612
Category : Law
Languages : en
Pages : 354
Book Description
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.
OECD Papers
Author: Publisher:
ISBN:
Category : Economic development
Languages : en
Pages : 844
Book Description
A compilation of reports previously issued by the OECD.
OECD Economic Studies
Author: British Business in the Formative Years of European Integration, 1945–1973
Author: Neil RollingsPublisher: Cambridge University Press
ISBN: 113946924X
Category : History
Languages : en
Pages : 259
Book Description
This book questions conventional accounts of the history of European integration and British business. Integration accounts normally focus on the nation-state, while Neil Rollings focuses on business and its role in the development of European integration, which business historians have previously overlooked. Business provided a key link between economic integration, political integration, and the process of Europeanization. British businessmen perceived early on that European integration meant much more than the removal of tariffs and access to new markets. Indeed, British entry into the European community would alter the whole landscape of the European working environment. Consideration of European integration is revealed as a complex, relative, and dynamic issue, covering many issues such as competition policy, taxation, and company law. Based on extensive archival research, this book uses the case of business to emphasize the need to blend national histories with the history of European integration.
Bulletin of the European Economic Community
Author: European Economic Community. CommissionPublisher:
ISBN:
Category :
Languages : en
Pages : 1052
Book Description
Bulletin of the European Economic Community
Author: Fiscal Harmonization in Common Markets: Practice
Author: Carl Sumner ShoupPublisher:
ISBN:
Category : International economic integration
Languages : en
Pages : 712
Book Description