Value Added Tax and Direct Taxation: Similarities and Differences

VAT

Why this book?

Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes.  

This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions

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Sample excerpt, including table of contents

Main contents

  • VAT/GST and Direct Taxes: Different Purposes
  • A Primer on VAT as Perceived by Lawyers, Economists and Accountants
  • VAT/GST and Direct Taxes: How Can We Distinguish Them
  • Neutrality in VAT
  • The Principal of Neutrality
  • Worldwide Versus Territorial Tax Systems: Comparisons of Value Added Tax and Income Tax

Contributor(s):

Richard Thompson Ainsworth, Eleonor Alhager, Kerstin Alvesson, Tomas Balco, Gianluigi Bizioli, Marc Bourgeois, Radu Bufan, Luca Cerioni, Alain Charlet, Pablo Chico, Sijbren Cnossen, Wei Cui, Jeanine Daou-Azzi, Paolo de’ Captani di Vimercate, Thomas Ecker, Joachim Englisch, Nils Eriksen, Rita de la Feria, Carlo Garbarino, Ole Gjems-Onstad, Rodney Govender, Karl-Heinz Haydl, Charles-Albert Helleputte, Walter Hellerstein, Sigrid Hemels, Oskar Henkow, Pedro M. Herrera, Mark Keating, Mark Killer, Caroline Kindl, Georg Kofler, Borbála Kolozs, Ralph Korf, Dimitra Koulouri, Ine Lejeune, Rebecca Millar, Danuše Nerudová, Lesley O’Connell Xego, Aurelian Opre, Andrea Parolini, Davide M. Parrilli, Mie Pelzer, Pasquale Pistone, Dennis Ramsdahl Jensen, Pernilla Rendahl, Jesús Rodríguez, Alan Schenk, M. Sentsova ( Karasseva), Jan Široký, Henrik Stensgaard, David Stevens, Karolina Tetłak, Edoardo Traversa, Michael Tumpel, Ad van Doesum, Gert-Jan van Norden, Axel A. Verstraeten, Carsten Vesterø, Francesca Vitale, Christophe Waerzeggers, Michael Walpole, Felipe Yañez.

Value Added Tax and Direct Taxation: Similarities and Differences
DOI: https://doi.org/10.59403/2d9em2y
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VAT/GST and Direct Taxes: Different Purposes
DOI: https://doi.org/10.59403/2d9em2y001
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Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example
DOI: https://doi.org/10.59403/2d9em2y002
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The Balance Has Shifted to Consumption Taxes – Lessons Learned and Best Practices for VAT
DOI: https://doi.org/10.59403/2d9em2y003
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VAT/GST and Direct Taxes: Different Purposes
DOI: https://doi.org/10.59403/2d9em2y004
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A Primer on VAT as Perceived by Lawyers, Economists and Accountants
DOI: https://doi.org/10.59403/2d9em2y005
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VAT/GST and Direct Taxes: How can We Distinguish Them?
DOI: https://doi.org/10.59403/2d9em2y006
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Hybrid Taxes and the Distinction between VAT/GST and Direct Taxes: The Case of IRAP
DOI: https://doi.org/10.59403/2d9em2y007
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VAT and Direct Taxes: How to Distinguish
DOI: https://doi.org/10.59403/2d9em2y008
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Neutrality in VAT
DOI: https://doi.org/10.59403/2d9em2y009
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The Principle of Neutrality: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y010
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The Principle of Tax Neutrality in the Field of Direct and Indirect Taxation
DOI: https://doi.org/10.59403/2d9em2y011
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Worldwide v. Territorial Tax Systems: Comparison of Value Added Tax and Income Tax
DOI: https://doi.org/10.59403/2d9em2y012
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Echoes of Source and Residence in VAT Jurisdictional Rules
DOI: https://doi.org/10.59403/2d9em2y013
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Indirect Taxation of Cross-Border Services in China: (Partial) Switch to Destination-Based Taxation
DOI: https://doi.org/10.59403/2d9em2y014
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Double (Non-)Taxation in VAT and Direct Taxes: How To Achieve Some Convergence within a Summa Divisio? A European Perspective
DOI: https://doi.org/10.59403/2d9em2y015
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Double (Non-)Taxation in VAT and Direct Taxes: Which Tax Is Better for Developing Countries?
DOI: https://doi.org/10.59403/2d9em2y016
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Comparative Analysis of the Causes of Double (Non-)Taxation in the Income and VAT/GST Contexts
DOI: https://doi.org/10.59403/2d9em2y017
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Intentional and Unintentional Double Non-Taxation
DOI: https://doi.org/10.59403/2d9em2y018
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Anti-Abuse: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y019
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”Abuse” in Direct and Indirect Community Tax Law: A Convergence of Standards?
DOI: https://doi.org/10.59403/2d9em2y020
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Abuse under EC Tax Law and the Standard of Review of the European Court of Justice
DOI: https://doi.org/10.59403/2d9em2y021
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Anti-Abuse Rules in Chilean Tax Law
DOI: https://doi.org/10.59403/2d9em2y022
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Anti-Avoidance Rules in the European Union and a Comparison with Canada and Australia
DOI: https://doi.org/10.59403/2d9em2y023
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Tax Liability in Business Acquisitions: A Disproportionate Anti-Abuse Clause for Recovery of Income Tax and VAT Claims
DOI: https://doi.org/10.59403/2d9em2y024
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Jurisdiction to Impose and Enforce Income and Consumption Taxes: Towards a Unified Conception of Tax Nexus?
DOI: https://doi.org/10.59403/2d9em2y025
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The Nexus for Taxpayers: Domestic, Community and International Law
DOI: https://doi.org/10.59403/2d9em2y026
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Nexus for Taxpayers in Respect of VAT v. Direct Tax Treaties
DOI: https://doi.org/10.59403/2d9em2y027
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May the Twain Meet? – Taxable Persons Under VAT and Direct Taxes
DOI: https://doi.org/10.59403/2d9em2y028
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Income from Financial Activities and the Treatment in Value Added Taxation and Corporate Income Taxation
DOI: https://doi.org/10.59403/2d9em2y029
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The International Direction in the VAT Treatment of Financial Services
DOI: https://doi.org/10.59403/2d9em2y030
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Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: The Two Faces of Janus
DOI: https://doi.org/10.59403/2d9em2y031
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Tax Treatment of Companies Providing Grid Services: Direct v. Indirect Taxation
DOI: https://doi.org/10.59403/2d9em2y032
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Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y033
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Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y034
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Transfer Pricing in VAT/GST v. Direct Taxation: Relations between Associated Companies
DOI: https://doi.org/10.59403/2d9em2y035
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Transfer Pricing Principles VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y036
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Non-Integration and Integration of Businesses in European Value Added Tax and in Corporate Income Tax
DOI: https://doi.org/10.59403/2d9em2y037
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Groups of Companies and Intra-Company Dealings – A Comparison Between Income Tax and Value Added Tax
DOI: https://doi.org/10.59403/2d9em2y038
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Cross-Border Group Taxation Regimes: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y039
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Place Where the Supply/Activity Is Effectively Carried Out as an Allocation Rule: VAT v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y040
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Allocation of Taxing Rights Between States – Place Where the Supply/Activity Is Effectively Carried Out as Allocation Rule: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y041
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Taxing Rights in Relation to Immovable Property: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y042
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Allocation of Taxing Powers: Means of Transport
DOI: https://doi.org/10.59403/2d9em2y043
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Unilateral Measures to Avoid International Double (Non-)Taxation: VAT/GST v. Direct Taxation
DOI: https://doi.org/10.59403/2d9em2y044
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Avoidance of VAT/GST Double (Non-)Taxation: Recommendations and Other Types of Soft Law v. Legally Binding Instruments to Allocate Taxing Rights Between States (e.g. Bilateral Tax Treaties)
DOI: https://doi.org/10.59403/2d9em2y045
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Soft Tax Coordination: A Suitable Path for the OECD and the European Union to Address the Challenges of International Double (Non-)Taxation in VAT/GST Systems
DOI: https://doi.org/10.59403/2d9em2y046
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Sharing the “Magic Pudding” – An Australian Approach to Allocation of Taxing Rights
DOI: https://doi.org/10.59403/2d9em2y047
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The General Agreement on Trade in Services and Its Impact on European Taxation
DOI: https://doi.org/10.59403/2d9em2y048
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Effects of Existing Tax Treaties on VAT (Relevance of Arts. 24–27 OECD Model for VAT/GST)
DOI: https://doi.org/10.59403/2d9em2y049
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Tax Treaties – A Solution to VAT/GST Double Taxation
DOI: https://doi.org/10.59403/2d9em2y050
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Contributors
DOI: https://doi.org/10.59403/2d9em2y051
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Abbreviations
DOI: https://doi.org/10.59403/2d9em2y052
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