The future of indirect taxation : recent trends in VAT and GST systems around the world /
edited by Thomas Ecker, Michael Lang, Ine Lejeune.
- Alphen aan den Rijn, the Netherlands : Kluwer Law International, c2012.
- liv, 756 p. : ill. ; 25 cm.
- EUCOTAX series on European taxation ; v. 32 .
- Eucotax series on European taxation ; 32. .
Papers from a global conference held in September 2010.
Includes bibliographical references and index.
Argentina / Rodolfo Nicolas Feito, Andres Carlos Saladino & Ricardo Tavieres -- Australia / Rebecca Millar & Denis McCarthy -- Brazil / Joao Francisco Bianco & Celso Grazioli -- Candad / Muhammad Abbas & Arthur J. Cockfield -- Chile / Sandra Benedetto -- China / Wei Cai & Alan Wu -- India / Ramaratnam Muralidharan & Monika Arora -- Japan / Kotaku Kimu & Yumi Nishiyama -- Jordan / Emad Majid & Reem Ibrahim -- Lebanon / Rizkallah Freifer, Wadih AbouNasr & JeanineDaou -- Liechtenstein / Martin Wenz, Patrick Knorzer & Birgit Stockl -- Mexico / Cesar Augusto Dominguez Crespo -- Morocco / Mohammed Nmili & Stephane Henrion -- New Zealand / David I. White & Eugen Trombitas -- Russia / Danil V. Vinnitskiy & Vladimir Konstantinov -- Singapore / Soo How KOH -- South Africa / Jennifer Roeleveld & Charles De Wet -- Switzerland / Claudio Fischer & Mathias Bopp -- Tanzania / Abeid Kasaizi -- Ukraine / Viktoria Tymoshenko -- The Share deal as a non-taxable transaction / Joachim Englisch -- Extension of reverse-charge : a solution to combat VAT fraud? / Michael Trumpel & Gustav Wurm -- Value added tax exemptions in Europe : recent developments / Herman W.M. van Kesteren & Mandy M. Gabriel -- The concept of taxable persons (and fixed establishments) in EU VAT / Herman W.M. van Kesteren & Madeleine M.W.D. Merkx -- Deductions in EU VAT law / Bjorn Westberg & Eleonor Kristoffersson -- The place of supply and its relevance for European VAT / Antonio Vazquez del Rey & Alberto Monreal Lasheras -- Taxable amount : vouchers, subsidies and goods applied for purposes other than business / Benedetto Santacroce -- Partial deduction of input VAT in the common VAT system in Europe / Dennis Ramsdahl Jensen & Henrik Stensgaard -- Taxable events as a proxy to taxing consumption : taxable and non-taxable transactions in European VAT law / Ad van Doesum & Gert-Jan van Norden -- Designing VAT/GST law to be effective and efficient : a global benchmaking of VAT/GST systems / Ine Lejeune.