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EDITORIAL
An Intriguing Method of Implementation
Walter van der Corput
pp. 93-94
UK's U-Turn
Ryan Ostilly
pp. 95-100
In this article, the author examines the factors influencing HMRC’s policy change on 16 December 2005 regarding recovery of VAT on hotel and similar services.
Evolution of the EU Place-of-Supply Rules
Joep Swinkels
pp. 101-109
This article describes the evolution of the place-of-supply rules up to and including the most recent proposal.
VAT Treatment of Composite Supplies
Howard Liebman and Olivier Rousselle
pp. 110-113
The authors aim to provide a method for determining the VAT treatment of composite supplies on the basis of ECJ case law.
EU VAT Implementing Regulation
Walter van der Corput
pp. 114-123
In this article, the author discusses the two dozens of implementing measures subdividing them into three categories according to their usefulness.
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Overview of General Turnover Taxes and Tax Rates
Fabiola Annacondia and Walter van der Corput
VAT AROUND THE WORLD
What’s Happening in Brief
pp. 125-155
Reports on the following:
Algeria, Argentina, Australia, Belgium, Botswana, Brazil, Canada, Chile, China (People’s Rep.), Croatia, Cyprus, Czech Rep., Denmark, Dominican Rep., EU, France, Guyana, Hong Kong, Ireland, Italy, Japan, Latvia, Malaysia, Malta, Mauritania, New Zealand, OECD, Peru, Philippines, Russia, Serbia and Montenegro, Singapore, South Africa, Spain, Switzerland, Trinidad and Tobago, Tunisia, Turkey, UK, Uruguay, Venezuela, St Vincent and the Grenadines, Zambia and Zimbabwe.
Case Notes
pp. 155-162
This section contains case notes from:
Austria, Canada, Germany, India, Russia, Ukraine and UK.
Recent ECJ Cases in Brief
pp. 162-167
European Union
Actions: Cases C-462/05 and C-13/06
Judgments: in Cases C-255/02, C-419/02, C-223/03, C-305/03, C-533/03 and C-415/04
Opinions: Cases C-494/04, C-106/05 and C-166/05
Preliminary rulings: Cases C-401/05, C-442/05, C-445/05, C-453/05 and C-455/05
Now available to subscribers
Printable updated PDF version of the Sixth VAT Directive. Subscribers to the International VAT Monitor online will find the edition when they access IBFD Journals Online and click on the cover of the journal. Subscribers to the printed version can receive the edition by filling in the application form.
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