Global Trends in VAT/GST and Direct Taxes

Global Trends in VAT/GST and Direct Taxes

Schriftenreihe IStR Band 93
Schriftenreihe zum Internationalen Steuerrecht
1. Auflage 2015
Buch kartoniert
138,00 €
Normalpreis (inkl. MwSt.)
110,40 €
Abo-Preis, Mindestlaufzeit 2 Ausgaben (inkl. MwSt.)
Sofort lieferbar
Lieferzeit ca. 2-3 Werktage

Artikeldetails

764 Seiten
Linde Verlag

ISBN: 9783707333459

Erscheinungstermin:

Unser Service

Buchbestellungen innerhalb Österreichs und Deutschlands versandkostenfrei
Sichere Bezahlung
Zahlung per Rechnung, Kreditkarte, PayPal und Sofort.
Service Hotline: +43 1 246 30-0
Recent developments in direct taxes and VAT/GST

Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified.

This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.
Herausgeber

Dr. Marlies Ursprung-Steindl
Warenkorb

Ihr Warenkorb ist leer.
Merkzettel

Ihr Merkzettel ist leer.
Service Team Linde
 Service Hotline: +43 1 246 30-0
office lindeverlag.at
Lieferung
Buchbestellungen in Österreich und Deutschland versandkostenfrei
weitere Versandkosten
Bezahlinfo
Wir liefern per Rechnung, Kreditkarte, Paypal oder Sofort.
Bezahlarten
Newsletter
© Linde Verlag Ges.m.b.H