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Author: OECD Publisher: Org. for Economic Cooperation & Development ISBN: 9789264272040 Category : Intangible property Languages : en Pages : 0
Book Description
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).
Author: Anjali Agarwal Publisher: ISBN: 9788177084351 Category : India Languages : en Pages : 0
Book Description
National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform. [Subject: South Asian Studies, Economics, Tax]
Author: OECD Publisher: OECD Publishing ISBN: 926446591X Category : Languages : en Pages : 220
Book Description
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Author: Assaf Razin Publisher: University of Chicago Press ISBN: 0226705889 Category : Business & Economics Languages : en Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author: Stuart Adam Publisher: Oxford University Press ISBN: 0199553742 Category : Business & Economics Languages : en Pages : 552
Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Author: Organisation for Economic Co-operation and Development Publisher: OECD ISBN: Category : Business & Economics Languages : en Pages : 84
Book Description
General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Author: Dr. Sanjeet Sharma Publisher: VK Global Publications ISBN: 9387516458 Category : Business & Economics Languages : en Pages : 525
Book Description
Strictly according the the syllabus prescribed by: Himachal Pradesh University, Shimla for B.Com.-III Guru Nanak Dev University, Amritsar for B.Com. (Pass & Hons.), Sem.-IV Panjab University, Chandigarh for B.Com.-II, Sem.-III and BBA-II, Sem.-IV
Author: Dr. H.C. Mehrotra, Prof. V.P. Agarwal Publisher: Sahitya Bhawan Publications ISBN: 9386830000 Category : Business & Economics Languages : en Pages : 348
Book Description
About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Author: R. Kavita Rao
Author: R. Kavita Rao
Author: OECD
Author: Anjali Agarwal
Author: OECD
Author: Assaf Razin
Author: Stuart Adam
Author: Organisation for Economic Co-operation and Development
Author: Dr. Sanjeet Sharma
Author: Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Author: OECD