Processing...
Continue shopping Go to cart
return to product list

A VAT/GST Model Convention

Based on an in-depth analysis of the basic principles underlying VATs/GSTs, this book examines the phenomenon of VAT/GST double taxation and the possible remedies.

 

tab_0
Title:

A VAT/GST Model Convention

Series:

Volume 25 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-172-0

Type of publication:

Print Book

Number of pages:

472

Terms:

Shipping fees apply. View shipping information

Price:
EUR 120 / USD 155 (VAT excl.)
Order Print
tab_1
Title:

A VAT/GST Model Convention

Series:

Volume 25 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-173-7

Type of publication:

eBook in ePub format

Number of pages:

472

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample

Price:
EUR 96 / USD 124 (VAT excl.)
Order eBook: ePub
tab_2
Title:

A VAT/GST Model Convention

Series:

Volume 25 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-172-0

Type of publication:

Online Book

Number of pages:

472

Access:

Up to five users. View purchase information

Price:
EUR 120 / USD 155 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

A VAT/GST Model Convention

Winner of the 2012 Maurice Lauré Prize awarded by the International Fiscal Association (IFA).

 

Why this book?

Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them.

But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

These questions are answered in this book, based on an in-depth analysis of the basic principles underlying VATs/GSTs; this analysis also provides the theoretical basis for policy decisions, especially on the allocation of VAT/GST taxing rights between contracting states. From the principles of the taxes, this book extracts criteria that a distributive rule should fulfil, all of which permits a structured assessment and evaluation of different options for distributive rules and their underlying place of taxation choice. Other topics that require consideration and that are discussed for purposes of a VAT/GST treaty are, for instance, the treatment of internal dealings, associated businesses, intermediaries, undisclosed agents and the consideration of input-taxed supplies (i.e. supplies that are exempt without a right for deduction of input VAT/GST).

This book strongly encourages international dialogue and effort in the coordination of national VAT/GST laws. If, however, coordination of unilateral measures fails to effectively prevent double taxation, states can take recourse to binding instruments into which they can build dispute resolution mechanisms – just as they do with respect to income taxes. This book provides a toolkit that may assist in the design of such an instrument and provides an example: a multilateral VAT/GST Model Convention.

 

Downloads

This book is part of the IBFD Doctoral Series

 

Downloads

Author(s)

MMag. Dr Thomas Ecker is a VAT expert at the Austrian Federal Ministry of Finance. Before joining the Ministry, he was a research associate at the Institute for Austrian and International Tax Law of the Vienna University for Economics and Business (WU). Thomas Ecker lectures at various Austrian universities and is author and editor of books and articles in the field of VAT and other areas of tax law. This doctoral thesis was awarded the IFA Maurice Lauré Prize 2012.

 

As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list