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EDITORIAL
No More Unnecessary Principles Please!
Walter van der Corput
pp. 413-414
ARTICLES
Fixed Establishments and VAT-Saving Schemes
Joep Swinkels
pp. 415-423
Aspects of VAT-saving schemes based on the Sixth Directive provisions on fixed establishments and the place of supply of intangible services.
Swiss VAT Treatment of Cross-Border Services between a Company's Head Office and its Fixed Establishment
Harun Can
pp. 424-427
The current practice of the Swiss tax authorities re the VAT treatment of Swiss-EU cross-border services between head offices and fixed establishments.
Global Service Arrangements: “Australian GST Needs to Move with the Times”
Sasha Ivanusic
pp. 428-432
The author explains how GST costs may reduce the desired effect of global corporate (income) tax saving initiatives.
VAT for Public Entities and Charities -- Should the Sixth Directive Be Renegotiated?
Christian Amand
pp. 433-443
The origin of VAT exemptions for public entities and charities, and their costs and effects on management decisions.
VAT in Belarus
Iurie Lungu
pp. 444-447
The main features of the Belarusian VAT system, which has proven to be a powerful tool in modernizing and strengthening the country's economy.
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VAT in Bosnia-Herzegovina: Institutional and Legal Aspects
pp. 448-455
The main institutional and legal aspects of VAT in Bosnia-Herzegovina, which replaced the former sales tax system on 1 January 2006.
VAT Registration Thresholds in Europe
Fabiola Annacondia and Walter van der Corput
pp. 456-457
IVM’s traditional overview of the VAT thresholds applicable in most European (both EU and non-EU) countries.
VAT AROUND THE WORLD
What’s Happening in Brief
pp. 458-482
Reports from: Argentina, Austria, Belgium, Bosnia-Herzegovina, Brazil, Bulgaria, Colombia, the Czech Republic, the European Union, Finland, France, Georgia, Hungary, the IFA 60th Congress, India, Italy, Japan, Lithuania, Luxembourg, Malaysia, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Russia, Serbia, the Slovak Republic, South Africa, Spain, Sweden, Switzerland, Trinidad and Tobago, Tunisia, Ukraine and the United Kingdom.
Case notes
pp. 482-495
Case notes from: Australia, Austria, Canada, Germany, India, Italy, the Netherlands, Russia, Switzerland and the United Kingdom.
Recent ECJ Cases in Brief
pp. 495-501
Judgments in cases C-475/03, C-181/04, C-182/04 and C-183/04, C-72/05, C-128/05, C-166/05, C-228/05, C-333/05, C-284/04 and C-369/04; Opinions in cases C-111/05, C-277/05, C-401/05; Preliminary rulings in cases C-271/06, C-309/06 and C-312/06; and Orders in cases C-283/06 and C-312/06, and C-368/06.
Index 2006
pp. 502-512
Complete overview of the contents of all 2006 issues.
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