VAT/GST in a Global Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook VAT/GST in a Global Digital Economy write by Michael Lang. This book was released on 2015. VAT/GST in a Global Digital Economy available in PDF, EPUB and Kindle. This books examines the problems and opportunities of VAT/GST regimes in relation to the digital economy. The issues covered are: VAT collection and compliance in the digital economy ; VAT issues for intermediated delivery and third party billing; treatment of digital products and e-services under VAT; characterization of "cryptocurrencies" for VAT/GST purposes; dispute resolution and prevention; and administrative cooperation.
VAT/GST in a Global Digital Economy
VAT/GST in a Global Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook VAT/GST in a Global Digital Economy write by Rebecca Millar. This book was released on 2016. VAT/GST in a Global Digital Economy available in PDF, EPUB and Kindle. This working paper gives a broad-sweep consideration to the future of VAT in a digital economy, focussing on four broad, interrelated questions: does anything need to be done, and if yes, who should do it, what should be done, and how should it be done? Noting the historical development of the OECD work on cross-border VAT rules for digital and other services - and the expansion and increased attention to that work as a result of its inclusion in the BEPS process - the author answers the first question in the affirmative and then turns to the remaining questions. A strong preference is expressed for continuing the existing multifaceted, multipronged, diffuse approach to improving and coordinating the collection of VAT in a cross-border context. After rejecting the notion of a VAT multilateral tax instrument, along the lines of the OECD Model Tax Convention, the paper concludes with a more small-picture list of specific things that could be done, and/or which currently are being done in some countries, and which could be elevated to the status of international best practice and widely adopted by countries operating a fully-fledged VAT.Though written in 2014, prior to the release of the final version of the OECD International VAT/GST Guidelines and recent or proposed extensions of consumption tax to inbound digital services in Japan, Australia, New Zealand, Korea, and other countries, the paper remains highly topical and relevant to the current discourse on cross-border rules for VAT and GST laws.A version of this paper was published as Chapter 5 in Michael Lang and Ine Lejeune (eds.), VAT/GST in a Global Digital Economy (2015 Kluwer Law International Alphen aan den Rijn:), pp. 173-196.
Taxation in a Global Digital Economy
Taxation in a Global Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in a Global Digital Economy write by Ina Kerschner. This book was released on 2017-10-04. Taxation in a Global Digital Economy available in PDF, EPUB and Kindle. Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
International VAT/GST Guidelines
International VAT/GST Guidelines - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International VAT/GST Guidelines write by . This book was released on 2017. International VAT/GST Guidelines available in PDF, EPUB and Kindle. Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Role of Digital Platforms in the Collection of VAT/GST on Online Sales write by OECD. This book was released on 2019-06-20. The Role of Digital Platforms in the Collection of VAT/GST on Online Sales available in PDF, EPUB and Kindle. This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
