Author: Publisher:
ISBN:
Category : Value-added tax
Languages : en
Pages : 19
Book Description
VAT Collection and Control Procedures Applied in the Member States
Author: VAT Collection and Control Procedures Applied in Member States
Author: European CommissionPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 92
Book Description
VAT Collection and Control Procedures Applied in Member States
Author: Value Added Tax Collection and Control Procedures Applied in Member States
Author: Commission of the European CommunitiesPublisher:
ISBN:
Category :
Languages : en
Pages : 90
Book Description
Value-added Tax Fraud in the European Union
Author: A. A. AronowitzPublisher: Kugler Publications
ISBN: 9789062991365
Category : Fraud
Languages : en
Pages : 168
Book Description
This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.
The Rules of Federalism
Author: R. Daniel. KELEMENPublisher: Harvard University Press
ISBN: 0674039424
Category : Business & Economics
Languages : en
Pages : 257
Book Description
This book examines patterns of environmental regulation in the European Union and four federal polities--the United States, Germany, Australia, and Canada. Daniel Kelemen develops a theory of regulatory federalism based on his comparative study, arguing that the greater the fragmentation of power at the federal level, the less discretion is allotted to component states. Kelemen's analysis offers a novel perspective on the EU and demonstrates that the EU already acts as a federal polity in the regulatory arena. In The Rules of Federalism, Kelemen shows that both the structure of the EU's institutions and the control these institutions exert over member states closely resemble the American federal system, with its separation of powers, large number of veto points, and highly detailed, judicially enforceable legislation. In the EU, as in the United States, a high degree of fragmentation in the central government yields a low degree of discretion for member states when it comes to implementing regulatory statutes. Table of Contents: Acknowledgments 1. Regulatory Federalism and the EU 2. Environmental Regulation in the EU 3. Environmental Regulation in the United States 4. Environmental Regulation in Germany 5. Environmental Regulation in Australia and Canada 6. Food and Drug Safety Regulation in the EU 7. Institutional Structure and Regulatory Style Notes References Cases Cited Index R. Daniel Kelemen's The Rules of Federalism is an important contribution to both the literature on federalism and on the European Union. It makes an original theoretical and empirical contribution to our understanding of regulatory federalism and sheds new light on the federal systems which it compares. It will open up new avenues of inquiry. --Alberta Sbragia, University of Pittsburgh The Rules of Federalism makes a significant contribution to the literature on regulatory federalism. Keleman's original theoretical perspective is made plausible through a series of fascinating case studies. The book will be of interest to scholars of federalism, constitutional design, environmental policy, and the European Union. --Susan Rose-Ackerman, Yale Law School
Tax Policy
Author: DIANE Publishing CompanyPublisher: DIANE Publishing
ISBN: 9780788104039
Category :
Languages : en
Pages : 164
Book Description
Documents
Author: Bulletin for International Fiscal Documentation
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 602
Book Description
International VAT/GST Guidelines
Author: OECDPublisher: 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).