VAT Exemptions: Consequences and Design Alternatives - Couverture rigide

De La Feria, Rita

 
9789041132765: VAT Exemptions: Consequences and Design Alternatives
Couverture rigide
ISBN 10 : 9041132767 ISBN 13 : 9789041132765
Editeur : Kluwer Law International, 2013

Synopsis

This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable? Are alternative legal designs possible? Are such alternatives necessary? What new problems do such designs give rise to? The authors emphasize in particular the design alternatives to exemptions that characterize modern VAT and the newly proposed post-modern VAT, both those that are already in operation in some countries and others that have not yet been attempted anywhere in the world. Among the core issues discussed are the following: out-of-scope supplies and suppliers; merit or concessional exemptions for, e.g., charities, healthcare, cultural activities, and education services; and technical exemptions applied to, e.g., gambling, immovable property, financial and insurance services. The book s high-calibre contributions provide a firm foundation for productively carrying the debate forward on traditional European-style VAT vs. modern VAT approaches. Most obviously, the book admirably meets the ongoing need of tax practitioners to assess VAT-related opportunities and pitfalls in order to properly safeguard the interests of their clients.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable? Are alternative legal designs possible? Are such alternatives necessary? What new problems do such designs give rise to? The authors emphasize in particular the design alternatives to exemptions that characterize modern VAT and the newly proposed post-modern VAT, both those that are already in operation in some countries and others that have not yet been attempted anywhere in the world. Among the core issues discussed are the following: out-of-scope supplies and suppliers; merit or concessional exemptions for, e.g., charities, healthcare, cultural activities, and education services; and technical exemptions applied to, e.g., gambling, immovable property, financial and insurance services. The book s high-calibre contributions provide a firm foundation for productively carrying the debate forward on traditional European-style VAT vs. modern VAT approaches. Most obviously, the book admirably meets the ongoing need of tax practitioners to assess VAT-related opportunities and pitfalls in order to properly safeguard the interests of their clients.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Kluwer Law International
Date d'édition
2013
Langue
anglais
ISBN 10 
9041132767
ISBN 13 
9789041132765
Reliure
Relié
Nombre de pages
392
Coordonnées du fabricant
non disponible
Personne responsable
GPSR Kontakt
gpsr@libri.de

Friedensallee 273
Hamburg
22763
Allemagne