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• Title:The future of indirect taxation : recent trends in VAT and GST systems around the world / edited by Thomas Ecker, Michael Lang, Ine Lejeune.
  
•    
• Other Contributors/Collections:Ecker, Thomas, 1971-
  Lang, Michael, 1965-
  Lejeune, Ine.
  
• Published/Created:Alphen aan den Rijn : Wolters Kluwer Law & Business, Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc., ©2012.
  

• Holdings

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: K4573.A6 F88 2012
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Value-added tax--Law and legislation--Congresses.
  
• Description:liv, 756 p. : ill. ; 25 cm.
  
• Series:Eucotax series on European taxation ; 32.
  
• Notes:Papers from a global conference held in September 2010.
  Includes bibliographical references and index.
  
• ISBN:9789041137975 (hbk.)
  9041137971
  
• Contents:Machine generated contents note: pt. I International VAT/GST Regimes
  ch. 1 Argentina / Ricardo Tavieres
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of the Permanent Establishments
  IV. Taxable Transactions
  1. Sales of Goods
  2. Work, Leases and Supply of Services
  3. Import of Goods in a Final Manner
  4. Provisions of Services Performed Overseas Whose Actual Use or Exploitation is Made in Argentina
  V. Place of Transaction Rule
  VI. Taxable Amount, Tax Rates and Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Tax Collection
  2. Compliance, Supporting Documentation, Tax Period and VAT Return
  3. Penalties and Risks for Non-compliance
  ch. 2 Australia / Denis McCarthy
  I. Introduction
  1. Structure of the GST law
  2. Administration
  3. Litigation
  4. Benchmarking
  II. Scope of Tax
  1. Overview of Australia's GST System
  2. Design of Australia's GST
  3. Relevance of Foreign Case Law
  4. Tax Base
  4.1. Taxable Supplies
  4.2. Taxable Importations
  III. Taxpayers and the Role of Permanent Establishments
  1. Who is Liable to Pay GST on Taxable Supplies?
  2. Who is Liable to Pay GST on Taxable Importations?
  3. How is the Taxpayer Defined?
  3.1. Imports
  3.2. Supplies: The Registration Requirement
  3.3. Supplies: The Enterprise Requirement
  3.4. Supplies: GST Turnover
  4. Collection Threshold
  5. Government Entities, Public Bodies, Charities, Etc.
  6. Places at Which an Enterprise is Carried On
  6.1. Relevance of the Permanent Establishment for GST Purposes
  6.2. Additional `Establishment' Concept
  7. Dealings between Branches
  7.1. Optional Branch Registration
  7.2. Intra-entity Cross-Border Transfers
  8. Partial Apportionment
  9. GST Groups
  IV. Taxable Transactions
  1. What is Subject to GST?
  1.1. Special Cases
  2. Taxable Importations
  3. Exports
  4. Goods on Consignment
  5. Public Bodies
  6. Charities and Other Non-profits
  7. Enterprise/Private Borderline
  V. Place of Taxation Rules
  1. Australian Place of Taxation Model
  2. Supplies of Goods
  2.1. Proxies Used for Goods
  2.2. Business-to-Business Supplies
  2.3. Specific Examples: Hire of Means of Transport
  3. Supplies of Real Property
  3.1. Proxy Used
  3.2. Specific Examples
  4. Supplies of Services
  4.1. Design of the Jurisdictional Rules for Services
  4.2. Proxies Used
  4.3. General Rule
  4.4. Concept of Location in Australian GST
  4.5. Differences between the Treatment of B2B and B2C Supplies
  4.6. (Ir)relevance of a Foreign VAT Registration
  5. Supplies of Services: Specific Examples
  5.1. Services Connected with Land
  5.1.1. If Australia is Country A or C
  5.1.2. If Australia is Country B
  5.2. Work Performed on Goods, Including Repairs of Goods (e.g. a Car)
  5.2.1. If Australia is Country A or C
  5.2.2. If Australia is Country B
  5.3. Transport of Goods and Transport of Persons
  5.3.1. If Australia is Country A or C
  5.3.2. If Australia is Country B
  5.4. Other Specific Services
  5.4.1. Restaurant and Catering Services
  5.4.2. Gas and Electricity
  5.4.3. Cultural, Sport, Scientific, Entertainment and Similar Events
  5.4.4. Services of an Agent
  5.4.5. Services Connected to Imports
  5.4.6. Legal, Technical, or Economic Advice; Banking, Financial and Insurance Transactions; Supplying Staff
  6. Place of Effective Use or Enjoyment Rules
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Rates
  2. Taxable Amount
  3. Private Use of Business Assets
  4. Currency Conversion
  5. GST-Free Domestic Supplies
  6. Input Taxation
  6.1. Input Taxed Financial Supplies
  6.2. Input Taxed Supplies of Real Property
  6.3. Taxable Supplies of Real Property
  6.3.1. New Residential Property
  6.3.2. Taxable Value of Sales of Land
  6.3.3. Accommodation
  6.3.4. Other Real Property
  7. Taxation of Insurance
  VII. Deductions
  1. Calculation of Tax Payable/Refundable
  2. Specific Denials
  3. Exemption with Credit
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Registration and the Australian Business Number
  1.1. GST Registration for Residents and Non-residents
  1.2. Exemption from Registering for Non-residents
  2. GST Returns and Payments
  2.1. Electronic Compliance
  2.2. Assessments
  2.3. Time Limits on Collection
  2.4. Public and Private Rulings
  3. Refunds
  3.1. Refunds to Non-resident Businesses
  3.2. Refunds to Diplomats, Etc.
  3.3. Refunds to Consumers
  4. Tax Administration
  5. Interest, Penalties, and Offences
  6. Objections and Appeals
  7. Anti-avoidance Rules
  7.1. General Anti-avoidance Rule
  7.2. Specific Anti-avoidance Rules
  ch. 3 Brazil / Celso Grazioli
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of Permanent Establishments
  IV. Taxable Transactions
  V. Place of Taxation Rules
  VI. Exemptions, Taxable Amount and Tax Rates
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  ch. 4 Canada / Arthur J. Cockfield
  I. Introduction
  II. Scope of Goods and Services Tax
  III. Taxpayers and the Role of Permanent Establishment
  1. GST Taxpayers and Registrants
  2. Registration Criteria
  3. Role of Registrants
  4. Transactions between Related Persons
  5. Permanent Establishment
  6. Public Sector Bodies
  IV. Taxable Transactions
  1. Supplies
  2. Classification of Supply
  3. Imports and Exports
  4. Mixed Transactions
  5. Appropriation of Business Property
  V. Place of Taxation Rules
  1. Significance of Place of Taxation Rules
  2. General Rules
  3. Special Rules in Certain Situations
  4. Electronic Commerce
  VI. Taxable Amount, Tax Rates and Exemptions
  1. Taxable Amount
  2. Tax Rates
  3. Exemptions
  4. Rebates
  VII. Deductions
  1. Basic Principle
  2. General Requirements
  3. Special Rules for Deductions
  4. Documentation Requirements
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. GST Payment and Compliance
  2. Refunds
  3. GST Audit
  4. Assessments
  5. Review and Appeal
  6. Recovery of GST
  7. GST Anti-Avoidance Rules
  ch. 5 Chile / Sandra Benedetto
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of a Permanent Establishment
  IV. Taxable Transactions
  V. Place of Taxation Rules
  VI. Taxable Amount, Tax Rates and Exemptions
  VII. Recovery Mechanism
  VIII. Tax Collection, Compliance, Refunds and Abuse
  IX. Conclusion
  ch. 6 China / Alan Wu
  I. Introduction
  II. Scope of VAT (and the Business Tax)
  III. Taxpayers and the Role of Permanent Establishments
  1. VAT Thresholds
  2. Treatment of Branches: Group Reporting
  3. Permanent Establishments
  IV. Taxable Transactions
  1. Simplified VAT Reporting: Pressure for Reverting to Turnover Taxes
  2. Imports and Exports
  V. Place of Taxation Rules
  VI. Exemptions, Taxable Amount and Tax Rates
  1. VAT Rules: Reduced Rates, Valuation, Exemptions and Other Preferences
  2. BT Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. VAT Registration; Private Taxpayers; Reverse Charge
  2. Payment and Audit
  3. Procedural and Liability Rules Non-specific to the VAT or BT
  4. VAT Criminal Liabilities
  5. Double Taxation and Anti-Avoidance
  ch. 7 India / Monika Arora
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of Permanent Establishments
  IV. Taxable Transactions
  V. Place of Taxation Rules
  VI. Taxable Amount, Tax Rates and Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  IX. Conclusion
  ch. 8 Japan / Yumi Nishiyama
  I. Introduction
  II. Scope of Tax
  1. General definition and description of JCT
  2. Function of the JCT System
  3. JCT System in Comparison to the EU Model
  4. Court Decisions Concerning JCT
  5. Territorial Scope of JCT
  III. Taxpayers and the Role of Permanent Establishments
  1. Taxpayer of JCT
  2. Tax Liability Requirements of a JCT Taxpayer
  3. JCT Threshold Below which no Tax is Collected
  4. Transactions within One Business under the JCT Law
  5. Permanent Establishments, Fixed Establishments, Branches, etc.
  6. JCT Definition, if a Business is only Partially Allowed to Claim Input Tax Credit
  7. Groups of Companies under the JCT Regime
  IV. Taxable Transactions
  1. Taxable Transactions
  1.1. Supply of Goods, Lease of Goods, and Supply of Services
  1.2. Imports into Japan are Taxed at 5%
  2. Tax-Exempt Transactions
  3. Transactions that Touch both the Business Sphere and Private Sphere
  4. If Goods/Services from the Business Sphere are used for Private Purposes
  V. Place of Taxation Rules
  1. Place of Supply Rules and Proxy
  2. Proxy for Supplies Connected to Immovable Property
  3. Example in which Proxy Rule on Immovable Property I Above is Applied
  4. Example in which the Proxy Rule on Supply of Services is Applied
  5. Other Services to which Another Proxy is Applied
  VI. Tax Rates, Taxable Amount, and Exemptions
  1. JCT Tax Rate
  1.1. General Overview
  Contents note continued: 1.2. Increasing the JCT Rate in Japan
  2. Taxable Amount of JCT
  2.1. Taxable Amount for a Domestic Transaction and an Import Transaction
  2.2. Taxable Amount for an Individual Entrepreneur Versus a Corporation
  2.3. Conversion Method between Currencies to Calculate the Taxable Amount
  3. JCT Exemption
  3.1. Certain Supplies that are Zero-Rated (Tax Exempt)
  3.2. JCT on Health, Education, and Charities
  3.3. JCT on Financial Services and Insurance Services
  3.4. JCT on Sales or Leases of Land and Buildings, and Rentals of Residences
  3.5. Background of JCT Exemptions
  3.6. Tax Exemptions for Particular Traders
  3.7. Geographic Areas that Enjoy Preferential Treatment (i.e. Tax Exemption)
  VII. Deductions
  1. General Overview
  2. Deduction under the JCT Regime
  2.1. Calculation of the Deduction
  2.2. Neutral Application of Deductibility
  2.3. Deduction on Exempt Supplies
  2.4. Timing of Deduction and Treatment of Deduction that Exceeds the Tax Due
  2.5. Requirements for an Input Tax Credit in Japan
  2.6. Proof in Order to Receive a JCT Deduction
  2.7. Deductibility of Exported Goods or Services
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Tax Collection
  1.1. Taxpayer of JCT
  2. Compliance
  2.1. Registration for JCT
  2.1.1. General Overview
  2.1.2. Simplification Measures Taken to Avoid JCT Registration and to Pay Less JCT
  2.1.3. Registration Threshold
  2.2. Rights and Obligations Connected to JCT Registration
  2.2.1. General Overview
  2.2.2. E-Invoicing
  2.2.3. Registration Obligation for Permanent or Fixed Establishments
  2.3. Procedural Rules with Respect to JCT
  2.3.1. General Overview
  2.3.2. Appeal against JCT Authorities (Legal)
  2.3.3. Procedure to Collect Taxes from a Non-Resident Taxpayer
  2.4. Consequences of Neglecting JCT Payment
  3. Refund
  3.1. Refund for Foreign Businesses
  3.2. Prescription Period for the Payment of JCT
  4. Abuse
  4.1. Penalties (Administrative, Criminal, etc.)
  4.2. Interest (on Late Payment or Failure to Pay)
  4.3. Joint and Several Liability
  4.4. JCT Audit in Japan
  4.5. Abuse
  4.5.1. Anti-Abuse Rules and Anti-Avoidance Rules
  4.5.2. Fraud in Japan
  IX. Conclusion
  ch. 9 Jordan / Reem Ibrahim
  I. Introduction
  1. Jordan's GST System
  2. Applicable Laws and Regulations
  3. Tax Law Amendments and Administration
  4. Tax Base
  5. Territorial Scope
  II. Taxpayers
  1. Taxable Persons
  1.1. Taxpayer Requirements
  1.2. Registration Considerations
  2. Non-Taxable Persons
  3. Tax Returns and Declaration
  4. GST Payment and Recovery
  5. Registration Threshold
  6. GST Filing Requirements
  7. Internal Business Transactions
  III. Overview GST Regime
  1. GST Application/Permanent Establishment
  2. Taxable Events
  3. Input Tax Credit
  IV. Taxable Transactions
  1. Imported Goods and Supply of Goods
  1.1. Imported Goods
  1.2. Supply of Goods
  2. Temporary Entry
  3. Imports
  4. Exports
  5. Immovable Property
  V. Place of Taxation Rules
  1. Taxable Services
  VI. Exemptions, Taxable Amount and Tax Rates
  1. GST Rates
  1.1. Special Tax
  1.2. Zero-Rated Goods
  2. GST Exemptions
  3. Key Considerations
  4. Tax Levied
  VII. Deductions
  1. Tax Deductions
  2. Calculation of Tax Payable/Refundable
  3. Non-Deductible and Non-Refundable
  4. Input Tax Credit Requirements
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. GST Collection
  2. GST Registration, Returns and Payments
  2.1. Tax Returns
  2.2. Tax Credit
  3. GST Appeal
  4. Prescription Period for GST Payment
  5. Prescription Period for GST Deduction/Refund
  6. Tax Calculations
  7. Scrutiny of Tax Returns
  8. Penalty/Fees
  9. GST Audits
  10. Legislative Rules
  ch. 10 Lebanon / Jeanine Daou
  I. Macroeconomic Overview
  II. Scope of Tax
  III. Taxable Persons and Permanent Establishment
  1. Definition
  2. Threshold
  3. Persons Out of the VAT Scope
  4. Related Persons
  5. Permanent Establishment
  6. VAT Rights and Obligations
  IV. Taxable Transactions
  1. Definition
  2. Taxable Supplies
  V. Place of Taxation Rules
  VI. VAT Rates, Exemptions and Taxable Amount
  1. VAT Rates
  2. Exemptions
  3. Zero-Rated Supplies
  4. Taxable Amount
  VII. Deductions
  1. General Principle
  2. Compliance Requirements
  3. Mixed Supplies
  4. VAT Refund
  VIII. Special Schemes
  1. Refund to Exempt Sectors
  2. Refund to Foreign Taxable Persons
  3. Tourist Refund
  4. Refund for Diplomats and International Organizations
  5. Jewellery
  IX. VAT Liability
  X. VAT Compliance Requirements
  1. VAT Registration and De-Registration
  2. VAT Return
  3. VAT Invoices
  XI. Penalties
  XII. Administrative Issues
  1. VAT Audit
  2. Advance Rulings
  3. Statute of Limitations
  4. Objections and Appeals
  5. E-Taxation
  6. Anti-Avoidance Rules and Transfer Pricing
  XIII. Conclusion
  ch. 11 Liechtenstein / Birgit Stockl
  I. Introduction
  1. Historical Background
  2. Statistical VAT Data
  3. Legislation and Rulings
  4. Tax Authorities and Litigation
  II. Scope of Tax
  1. Tax Rates
  2. Functions of VAT
  3. Territorial Scope
  III. Taxpayers and the Role of Permanent Establishments
  1. Taxpayers
  2. Permanent Establishments
  3. Groups of Companies
  IV. Taxable Transactions
  1. Domestic Tax
  2. Private Consumption Tax
  3. Acquisition Tax
  4. Import Tax
  V. Place of Taxation Rules
  1. Place of a Delivery
  2. Place of a Service
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Tax Rates
  2. Taxable Amount
  3. Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Tax Collection
  2. Refunds
  3. Double Taxation
  4. Payment of VAT/Prescription Period/Penalties
  5. VAT Audit
  6. Anti-Abuse or Anti-Avoidance Rules
  IX. Conclusions
  ch. 12 Mexico / Cesar Augusta Dominguez Crespo
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of Permanent Establishments
  IV. Taxable Transactions
  V. Place of Taxation Rules
  VI. Taxable Amount, Tax Rates and Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance and Abuse
  IX. Conclusion
  ch. 13 Morocco / Stephane Henrion
  I. Introduction
  II. Scope of Tax
  1. Principle
  2. Territoriality of VAT
  3. Taxable Transactions
  4. Taxable Persons
  5. Import
  III. Taxpayers and the Role of Permanent Establishments
  1. General Principle
  2. State Acting as Contractor
  3. Importers
  4. Transactions Conducted by Certain Organizations
  5. Sales between Dependent Companies
  6. Concept of Permanent Establishment
  7. Right to a VAT Refund
  IV. Taxable Transactions
  1. Mandatorily Taxable Operations
  1.1. Supplies of Goods
  1.2. Supplies of Services
  1.3. Specific Issues
  1.3.1. Self-Supply
  1.3.2. Transactions Regarding Immovable Property
  1.3.3. Barter
  1.3.4. Operations Carried out by Importers
  1.3.5. Export Transactions on Goods and Services and Related Operations
  1.3.6. Consignment
  2. Taxable Transactions by Option
  V. Place of Taxation Rules
  1. Sales in Morocco
  2. Transactions other than Sales
  2.1. General Principle
  2.2. Specific Rules
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Determination of Tax Base
  2. VAT Rates
  2.1. Scope of the Rates
  2.1.1. Standard Rate 20%
  2.1.2. Reduced Rate of 14%
  2.1.3. Reduced Rate of 10%
  2.1.4. Reduced Rate of 7%
  3. Exemptions and Tax Treatment of Certain Sectors
  3.1. VAT Exemptions
  3.2. VAT Treatment of Certain Sectors
  3.2.1. Health
  3.2.2. Education
  3.2.3. Financial and Insurance Services
  3.2.4. Charities
  VII. Deductions
  1. Principle of the Right to Deduct
  2. Extent of the Right to Deduction
  2.1. Beneficiaries
  2.2. Costs and Expenses
  3. Right of Deduction
  3.1. Formal Requirements
  3.2. Timeframe
  3.3. Deduction Practicalities
  4. Limitations of the Right to Deduct
  4.1. General Exclusions
  4.2. Express Exclusions
  4.2.1. Exclusions Relating to the Nature of Goods and Services
  4.2.2. Exclusions Relating to the Non-Justification of Payment
  5. VAT Credit Refund
  5.1. Beneficiaries
  5.1.1. Operations Carried out under the VAT Exemption
  5.1.2. Transactions Carried out under a VAT-Suspension Arrangement
  5.1.3. Leasing Transactions (`credit-bail')
  5.1.4. Termination of Taxable Activity
  5.2. Deadline for Submission of the Claim
  5.2.1. General Case
  5.2.2. Property Developers
  5.2.3. Time to Liquidate the Claim
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Declaration and Payment of VAT
  1.1. Monthly VAT Return
  1.2. Quarterly VAT Return
  1.3. Form of the VAT Return
  2. Reporting Obligations
  2.1. Declaration of Existence
  2.2. Declaration of Change
  2.3. Foreign Companies
  2.4. Consequences of the Declaration of Existence
  3. Procedure
  3.1. Right to Claim
  3.2. Relief from Taxation, Remission of Penalties and Compensation
  Contents note continued: 4. Statute of Limitations for VAT
  5. VAT Penalties
  5.1. Penalties for Failure to File
  5.2. Penalties for Late Payment
  5.3. Joint Liability
  6. Audits
  6.1. Presentation of Records
  6.2. E-Archiving
  6.3. Anti-Avoidance Measures: Criminal Sanctions
  6.3.1. Relevant Tax Fraud
  6.3.2. Penalties
  ch. 14 New Zealand / Eugen Trombitas
  I. Introduction
  1. New Zealand Tax Mix
  2. Revenue Performance of the New Zealand GST
  3. Administrative Costs
  4. Compliance Costs
  5. New Zealand GST Law, Rulings and Litigation
  6. Benchmarking the New Zealand GST System
  II. Scope of Tax
  1. Overview
  2. New Zealand GST Model
  3. Relevance of Foreign Case Law
  4. Territorial Scope
  III. Taxable Persons and the Role of Permanent Establishments
  1. Who is Liable to Pay GST?
  1.1. Who is Liable to Pay GST on Taxable Supplies?
  1.2. Who is Liable to Pay GST on Imports of Goods?
  1.3. Who is Liable to Pay GST on Imports of Services?
  2. Public Bodies and Charities
  3. GST Registration Threshold
  4. GST Collection Threshold
  5. Residence and Relevance of Permanent Establishment for GST Purposes
  6. Dealings within a Business
  7. GST Input Tax Recovery
  8. GST Groups
  8.1. Group of Companies
  8.2. Group of Persons
  IV. Taxable Transactions
  1. What is Subject to GST?
  2. Imports
  3. Exports
  4. Public Bodies
  5. Charities and other Non-Profit Bodies
  6. Business/Private Borderline
  V. Place of Taxation Rules
  VI. Tax Rates, Exemptions without Credit and Taxable Amount
  1. GST Rates
  2. Taxable Amount
  3. Currency Conversion
  4. Zero-Rated Supplies
  5. Exempt-Without-Credit Supplies
  6. Health and Education Sectors
  7. Financial and Insurance Services
  8. Real Property
  8.1. Rules in 2010
  8.2. Changes in 2011
  VII. Deductions
  1. Calculation of Tax Payable or Refundable
  2. Input Tax Credits
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Collection of GST
  1.1. Imported Goods
  1.2. Taxable Supplies of All other Goods and All Services
  2. Registration
  3. Penalties
  3.1. Failure to Register
  3.2. Late Filing
  3.3. Late Payment
  3.4. Shortfall Penalties
  3.5. Criminal Penalties
  4. Liability
  5. Time Limits
  6. Dispute Resolution Process
  7. Anti-Avoidance Measures
  7.1. General Anti-Avoidance Rule
  7.2. Statistics on New Zealand GST Avoidance Case Law
  7.3. Activities Targeted
  7.4. Specific Anti-Avoidance Rules
  8. Carousel Fraud?
  ch. 15 Russia / Vladimir Konstantinov
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of Permanent Establishments
  1. Concept and Categories
  2. System of Taxpayer Registration and Permanent Establishment
  3. Exemptions and Threshold below Which No Tax is Collected from the Taxpayer
  4. Special Rules of Paying the Tax by Individuals or Organizations without Taxpayer Status
  IV. Object of Taxation or Taxable Transaction
  1. General Provisions on the Object of Taxation
  1.1. Supply of Goods (Services) and Transfer of Property Rights on the RF Territory: Article 146(1)(1) of the RF Tax Code
  1.2. Transfer of Goods (Services Performed) on the RF Territory for Own Needs - Article 146(1)(2) of the RF Tax Code
  1.3. Performing Construction Works for Own Consumption: Article 146(1)(3) of the RF Tax Code
  1.4. Importation of Goods into the RF Territory: Article 146(1)(4) of the RF Tax Code
  2. Operations (Transactions) Which are not Considered to be Objects of Taxation
  V. Place of Collection Rules/Place of Supply of Goods (Services)
  1. Definition of Place of Supply of Goods (Services)
  2. Place of Supply of Goods
  3. Place of Supply of Services
  3.1. Place of Activities of a Supplier
  3.2. Place of Location of Property
  3.3. Place of Performance of Services
  3.4. Place of Location of the Customer
  3.5. Place of Departure (Destination) Location
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Exempt Supplies
  1.1. Health, Education, Charities
  1.1.1. Medical Services
  1.1.2. Education Services
  1.1.3. Charities
  1.2. Financial and Insurance Services
  1.3. Immovable Property and Sale of Land
  1.4. VAT Recovery with Respect to Operations Which Fall under the Exemption
  1.5. Special Geographic Areas That Enjoy Preferential Treatment
  2. Taxable Amount
  3. VAT Rates
  3.1. Zero-Rating
  3.2. Application of Zero-Rate VAT
  VII. Deductions
  1. Tax Cascading
  2. VAT Neutrality
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. VAT Collection
  2. VAT Compliance
  2.1. VAT Liability
  2.2. Information in VAT Invoices
  2.3. E-invoicing
  2.4. VAT Registration
  2.5. Communication with the Tax Authorities
  2.5.1. Desk Tax Audit Procedure
  2.5.2. Field Tax Audit
  2.5.3. Appeal to a Higher Tax Authority
  2.6. Penalty and Late Payment Interest
  2.7. Reverse Charge
  2.8. Returns and Payments
  2.9. Simplification Measures
  2.10. Recovery of VAT on Advances Paid to Suppliers
  3. VAT Refund
  3.1. Simplified Procedure of VAT Refund
  4. VAT Abuse
  4.1. Anti-Avoidance Legislation
  Appendix A List of Exemptions
  ch. 16 Singapore / Soo How Koh
  I. Introduction
  II. Scope of Tax
  III. Taxable Persons and Registration Requirements
  1. Group Registration
  2. Divisional Registration
  3. Partnerships
  4. Clubs, Associations, Etc.
  5. Liquidators and Receivers
  IV. Taxable Transactions
  1. Zero-Rating
  V. Place of Supply
  VI. Tax Rates and Taxable Amount
  VII. Exemption
  VIII. Input Tax Deductions
  1. Partial Exemption
  2. Recovery of GST by Non-Residents
  IX. Tax Collection, Compliance, Refunds and Abuse
  1. Accounting Periods
  2. Filing Returns and Paying GST
  3. Payment and Refund of GST
  4. Correction of Errors in GST Returns
  5. Assessments
  6. Appeals
  7. Retention of Records
  8. Compliance and Enforcement
  9. Offences and Penalties
  ch. 17 South Africa / Charles De Wet
  I. Introduction
  1. Revenue
  2. Cost of Collection
  3. Cost of Taxpayer Compliance
  4. Structure
  5. Administration
  II. Scope of the Tax
  1. Overview of the VAT System
  2. Origin of the Law
  3. Case Law
  4. Indirect Tax
  5. Territorial Scope
  III. Taxpayers and the Role of Permanent Establishments
  1. Taxpayers
  1.1. Enterprise
  1.2. Public Bodies and Charities
  1.3. Thresholds
  2. Branches and Permanent Establishments
  3. Related Parties
  4. Partial Inputs
  5. Group Taxation
  IV. Taxable Transactions
  I. Supply of Goods and Services
  1.1. Deemed Supplies
  2. Imports
  3. Other VATable Transactions
  4. Exports
  5. Public Bodies
  6. Business and Private Use
  V. Place of Taxation Rules
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Taxable Amount and Tax Rates
  1.1. Foreign Currency
  2. Zero-Rated and Exempt Supplies
  2.1. Zero-Rated Supplies
  2.2. Exempt Supplies
  3. Smaller Traders
  4. Territorial Scope
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Tax Collection
  2. E-Invoicing
  3. Procedural Rules
  4. Objection to an Assessment
  4.1. Appeal Against Disallowance of an Assessment
  4.2. Alternative Dispute Resolution (ADR)
  4.2.1. Representation During the ADR Process
  4.2.2. Outcome of ADR
  4.2.3. Benefits of ADR
  4.3. VAT Rulings
  5. Taxable Persons Established Abroad
  5.1. Reverse Charge
  5.2. Foreign Businesses
  6. Prescription
  7. Penalties and Interest
  8. Mutual Agreement Procedures
  9. VAT Audits
  10. Anti-Abuse Rules
  ch. 18 Switzerland / Mathias Bopp
  I. Introduction
  II. Scope of Tax
  1. Basic VAT Treatment in Switzerland
  2. Swiss VAT System in Comparison to the EU Model
  3. Territorial Scope
  III. Taxpayers and the Role of Permanent Establishments
  1. Taxable Persons and Requirements of Tax Liability
  2. Levying of VAT
  3. Commencement and Termination of Tax Liability and Thresholds
  4. Head Office and Permanent Establishments
  4.1. In General
  4.2. Definition of Permanent Establishments
  4.3. Arm's Length Principle
  5. Group Taxation
  IV. Taxable Transactions
  1. Types of Taxable Transaction
  2. Supply of Goods and Services in Exchange for a Consideration
  3. Importation of Goods into Switzerland (Import Tax)
  3.1. In General
  3.2. Payment of VAT due upon Importation
  3.3. Temporary Importation
  3.4. Sending Goods on Consignment
  4. Supplies by Public Bodies or by Charities
  5. Exports
  6. Transactions Which Are Used for Business and Non-business Activities
  7. Clawback Adjustment and De-taxation
  8. Transactions within Closely Related Persons
  V. Place of Taxation Rules
  1. Place of Supply Rules
  2. No Difference between B2B and B2C
  3. Services in Connection with Immovable Property
  VI. Exemptions, Taxable Amount and Tax Rates
  1. Evolution of the Tax Rates
  2. Assessment Base
  3. Non-consideration
  4. Taxable Amount Expressed in Foreign Currency
  5. Exemptions
  5.1. Zero-Rated Supplies (Article 23 Swiss VAT Law)
  Contents note continued: 5.2. Exemption without the Right to Deduct Input Tax (Article 21 Swiss VAT Law)
  5.2.1. Health
  5.2.2. Education
  5.2.3. Charity
  5.2.4. Financial Services
  5.2.5. Insurance Services
  5.2.6. Following Supplies Are Also Exempt from Tax without Deduction of Input VAT
  5.2.7. Option (Article 22 Swiss VAT Law)
  VII. Deductions
  1. Net All-Phase Tax
  2. Deduction of Input Tax
  3. Timing of the Deduction
  4. Restrictions
  5. Correction of Input Tax Deduction due to Mixed Use (Article 31 Swiss VAT Law)
  6. Clawback Adjustment
  7. De-taxation
  8. Reduction of Input Tax Deduction due to Receipt of Non-consideration
  9. Calculation of the Tax Claim
  9.1. Effective Reporting Method (Article 36 Swiss VAT Law)
  9.2. Net Tax Rate and Flat Tax Rate Method (Article 37 Swiss VAT Law)
  9.3. Notification Procedure (Article 38 Swiss VAT Law)
  10. Input Tax Deduction Exceeding Tax Due
  11. Deduction Related to Shareholding in Particular
  VIII. Tax Collection, Compliance, Refunds and Abuse
  1. Tax Collection
  2. Registration as Taxable Person for VAT Purposes
  3. Obligations of Taxable Persons
  4. E-invoicing
  5. Registration of Permanent Establishments
  6. Procedural Rules
  7. Rulings of the Swiss Federal Tax Administration
  8. Debt Collection
  9. Reverse Charge Mechanism
  10. VAT Refunds for Foreign Businesses
  11. Mutual Agreement Procedures between Switzerland and Other Countries in the Case of VAT Double Taxation
  12. Fulfilment of Foreign Tax Obligations in Switzerland and Vice Versa
  13. Payment of the Tax and Prescription Period
  14. Penalties
  15. Liability for the Payment of Tax
  16. VAT Audits
  17. Anti-abuse or Anti-avoidance Rules
  ch. 19 Tanzania / Abeid Kasaizi
  I. Introduction
  II. Scope of Tanzanian Value Added Tax
  1. Zero-Rated Supplies
  2. Exempt Supplies (Activity-Related Exemptions)
  3. Special Relief Supplies (Person-Related Exemptions)
  III. Taxpayers and the Role of the Permanent Establishment
  1. Value Added Tax Registration
  1.1. Compulsory Registration
  1.2. Voluntary Registration
  1.3. Intending Trader
  1.4. Group or Branch Registration
  1.5. Non-Residents
  1.6. Application for Value Added Tax Registration
  1.7. Deregistration
  IV. Taxable Transaction
  1. Time of Supply/Tax Point
  2. Imported Goods
  3. Imported Services
  V. Place of Taxation Rules
  VI. Deductions and Credits
  1. Partial Exemption
  1.1. Method 1 (Average Method)
  1.2. Method 2 (Direct Attribution)
  2. Pre-registration and Post-deregistration Input Tax Deductibility
  3. Deductibility of Input Tax Paid in Tanzania Zanzibar
  VII. Tax Collection, Compliance and Refunds
  1. Tax Collection Returns and Payments
  2. Compliance and Enforcement
  2.1. Interest and Penalties for Failure to Lodge a Return or Payments
  2.2. Tax Invoices
  2.3. Credit Notes and Debit Notes
  2.4. Record Keeping
  2.5. Additional Records
  2.6. Recovery of Tax, Penalties and Interest
  2.7. Objections and Appeals
  3. Refunds
  VIII. Specific Value Added Tax Rules
  1. Leasing
  2. Gifts
  3. Second-Hand Goods
  4. Electronic Fiscal Devices (New Developments in VAT Administration)
  5. Tourism Industry
  6. Transfer of a Business as a Going Concern
  7. Double Taxation
  IX. Conclusion
  ch. 20 Ukraine / Viktoria Tymoshenko
  I. Introduction
  II. Scope of Tax
  III. Taxpayers and the Role of Permanent Establishments
  IV. Taxable Transactions
  V. Place of Taxation Rules
  VI. Taxable Amount, Tax Rates and Exemptions
  VII. Deductions
  VIII. Tax Collection, Compliance, Refunds and Abuse
  pt. II EU VAT
  ch. 21 Share Deal as a Non-taxable Transaction / Joachim Englisch
  I. Introduction
  II. When is a Disposal of Shares a Taxable Transaction?
  1. General Criteria
  1.1. Sale by a Taxable Person
  1.2. Supply for Consideration by a Taxable Person Acting as Such
  2. Specifications for Share Deals
  2.1. Jurisprudence of the European Court of Justice
  2.2. Critical Remarks
  2.3. Alternative Concept
  III. Can a Share Deal Constitute a Non-Taxable TOGC?
  1. General Criteria
  2. Transfer of a Management Services Business
  3. Transfer of the Business of the Subsidiary?
  IV. Vendor's Right to Deduct Input VAT
  1. General Considerations
  1.1. Implications of the Nature of Share Transactions as (Dis-)investment
  1.2. Court's Traditional Approach towards Assessing Deductibility
  2. Out-of-scope Disposal of Shares
  2.1. Related Expenses as General Costs
  2.2. Implications of Securenta
  2.3. Application of the Securenta Doctrine in the Context of a Disposal of Shares
  2.4. Consequences of the Securenta Doctrine
  2.5. Does AB SKF Change the Picture?
  3. Non-taxable TOGC
  3.1. Genera] Observations and ECJ Jurisprudence
  3.2. Implications for a Disposal of Shares
  3.3. Irrelevance of the Actual Cost Incorporation
  V. Buyer's Right to Deduct Input VAT
  VI. Conclusion
  ch. 22 Extension of Reverse-Charge: A Solution to Combat VAT Fraud? / Gustav Wurm
  I. Introduction
  II. Collection of VAT in the Common VAT System in the EU
  1. Main Rule
  2. Exceptions to the Main Rule (Reverse Charge)
  3. Joint and Several Liability in the Case of Reverse Charge
  4. Excursus: Deduction of Input VAT in the Case of Reverse Charge
  III. Vulnerability of the Common VAT System to Fraud and Evasion
  IV. Extension of the Reverse Charge Mechanism to Preclude Carousel Fraud Effectively (Implementation of a Hybrid VAT System)
  1. Present Measures to Combat Carousel Fraud
  2. Proposal for a Hybrid VAT System
  3. Legal Basis
  4. Previous Attempts to Implement an Extension of the Reverse Charge Mechanism to Combat Carousel Fraud
  5. Statement Regarding the Concerns of the Commission
  V. Conclusions
  ch. 23 Value Added Tax Exemptions in Europe: Recent Developments / Mandy M. Gabriel
  I. Introduction
  II. Exemptions as an Exception to the General Principle
  1. Types of Exemptions
  2. Interpretation
  3. Right to Deduct
  4. Options for Member States
  III. Exemptions for Activities in the Public Interest
  1. Hiring Out of Staff
  2. Exemptions of Activities Closely Related to Medical Care
  IV. Exemptions for Other Activities
  1. Supply of Immovable Property
  2. Financial Services
  V. Conclusion
  ch. 24 Concept of Taxable Persons (and Fixed Establishments) in EU VAT / Madeleine M.W.D. Merkx
  I. Introduction
  II. Taxable Person
  1. Introduction
  2. Any Person
  3. Independently
  4. Any Place
  5. Carries Out any Economic Activity
  6. Whatever the Purpose or Result
  7. Durable
  8. Exploitation of Tangible or Intangible Property for the Purposes of Obtaining Income therefrom on a Continuing Basis
  9. Beginning and Ending of an Economic Activity
  10. Public Bodies
  11. VAT Grouping
  III. Concept of (Fixed) Establishment
  1. Place of Business (Head Office)
  2. Fixed Establishment
  3. New Interpretation of the Concept of Fixed Establishment, Opinion of the VAT Committee and an almost Final Council Regulation
  IV. Conclusion
  ch. 25 Deductions in EU VAT Law / Eleonor Kristoffersson
  I. Introduction
  II. Deduction System in EU
  1. Characteristics of the Right of Deduction
  2. Deduction Methods
  3. General Requirements for Deduction of Input VAT
  4. Exercise of the Right of Deduction
  III. Specific Issues Regarding Deductions
  1. General
  2. Indirect Costs or a Direct Link to Tax-Exempt Transactions
  3. Link between Input Transactions and Taxable Output Transactions
  4. Apportionment of Input VAT
  IV. Final Remarks
  ch. 26 Place of Supply and Its Relevance for European VAT / Alberto Monreal Lasheras
  I. Place of Supply Provisions: Relevance and Underlying Principles
  II. Place of Supply of Goods
  1. General Rules
  2. Special Rules
  III. Place of Intra-Community Acquisitions of Goods
  IV. Place of Supply of Services
  1. Introduction
  2. General Rules
  3. Special Rules
  3.1. General Exceptions
  3.2. Particular Exceptions
  3.3. Forthcoming Modifications
  4. Use and Enjoyment Rule
  5. Reference to the New Formal Obligations Regarding the Supply of Intra-Community Services
  V. Place of Importation of Goods
  ch. 27 Taxable Amount: Vouchers, Subsidies and Goods Applied for Purposes Other Than Business / Benedetto Santacroce
  I. Introduction
  II. Goods Applied for Purposes Other Than Business
  1. Subsidies Directly Linked to the Price of the Supply
  2. Vouchers
  ch. 28 Partial Deduction of Input VAT in the Common VAT System in Europe / Henrik Stensgaard
  I. Introduction
  II. Deduction of Input VAT
  III. Distinction between Direct Costs and General Costs
  IV. Calculation of the Deductible Proportion
  1. Pro Rata Calculation
  1.1. Concept of Turnover
  1.1.1. Receipt of Dividends
  1.1.2. Subsidies
  1.1.3. Interest
  1.1.4. Financial Sector
  1.2. Modifications
  1.2.1. Supplies of Capital Goods
  1.2.2. Incidental Real Estate Transactions
  1.2.3. Incidental Financial Transactions
  2. Costs Partly Related to Activities or Transactions Outside the Scope of VAT
  V. Conclusion
  Contents note continued: ch. 29 Taxable Events as a Proxy to Taxing Consumption: Taxable and Non-taxable Transactions in European VAT Law / Gert-Jan van Norden
  I. Introduction
  II. Definitions
  1. Notion of Taxable Transactions'
  2. Difference between Non-Taxable, Taxable, Taxed and Exempt Transactions
  III. Taxable Transactions under European VAT
  1. Supplies of Goods
  2. Supplies of Services
  3. Intra-Community Acquisitions
  4. Importation of Goods
  IV. For Consideration
  V. Non-taxable Transactions
  1. Capital Contributions to Companies and Partnerships
  2. Within the Same Legal Entity (Including Transactions between Head Office and Branch)
  3. Within a VAT Group
  4. Transfer of a going Concern (Totality of Assets)
  - the `No Supply Rule'
  VI. Conclusion
  ch. 30 Designing VAT/GST Law to Be Effective and Efficient: A Global Benchmarking of VAT/GST Systems / Ine Lejeune
  1. Introduction
  2. Global Trends: The Balance is Shifting - The Move from Direct to Indirect Taxes
  2.1. VAT is the Predominant form of Consumption Tax Around the World
  2.2. Balance Has Shifted
  2.3. Trends in VAT reform
  3. KPIs for Measuring the Performance of VAT Systems
  3.1. Tax Authority's Perspective
  3.2. Taxpayer's Perspective
  3.2.1. Complexity and Clarity
  3.2.2. VAT Compliance
  4. Designing the VAT Law to Deliver a `Win-Win' Taxation Model and Partnership
  4.1. Design Principles
  4.1.1. Defining the Objectives and Design Principles
  4.1.2. OECD Principles
  4.1.3. IMF Best Practices
  4.1.4. Broad-based VAT Versus a Narrow-Based VAT System.