Introduction to Value Added Tax in the EC After 1992

Introduction to Value Added Tax in the EC After 1992

Author: Ben Terra

Publisher: Springer

Published: 1992

Total Pages: 184

ISBN-13:

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This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.


Book Synopsis Introduction to Value Added Tax in the EC After 1992 by : Ben Terra

Download or read book Introduction to Value Added Tax in the EC After 1992 written by Ben Terra and published by Springer. This book was released on 1992 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.


Introduction to Value Added Tax in the EC After 1992

Introduction to Value Added Tax in the EC After 1992

Author: B. J. M. Terra

Publisher:

Published: 1992

Total Pages: 167

ISBN-13:

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Book Synopsis Introduction to Value Added Tax in the EC After 1992 by : B. J. M. Terra

Download or read book Introduction to Value Added Tax in the EC After 1992 written by B. J. M. Terra and published by . This book was released on 1992 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Introduction to Value Added Tax in the EC

Introduction to Value Added Tax in the EC

Author: Ben J. M. Terra

Publisher:

Published: 1991

Total Pages:

ISBN-13:

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Book Synopsis Introduction to Value Added Tax in the EC by : Ben J. M. Terra

Download or read book Introduction to Value Added Tax in the EC written by Ben J. M. Terra and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


Introduction to Value Added Tax in the EC

Introduction to Value Added Tax in the EC

Author: B. J. M. Terra

Publisher: Kluwer Law International

Published: 1991

Total Pages: 133

ISBN-13: 9789065445667

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Book Synopsis Introduction to Value Added Tax in the EC by : B. J. M. Terra

Download or read book Introduction to Value Added Tax in the EC written by B. J. M. Terra and published by Kluwer Law International. This book was released on 1991 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Value Added Tax

Value Added Tax

Author: Alan A. Tait

Publisher:

Published: 1972

Total Pages: 202

ISBN-13:

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Book Synopsis Value Added Tax by : Alan A. Tait

Download or read book Value Added Tax written by Alan A. Tait and published by . This book was released on 1972 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:


European Community Law After 1992 :

European Community Law After 1992 :

Author: Ralph H. Folsom

Publisher: Springer

Published: 1993

Total Pages: 832

ISBN-13:

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European economic developments are receiving the attention of the world business community as never before. While some of the recent attention has focused on the controversial Maastricht treaty, the complete economic integration of Europe has moved steadily towards realization. The emergence of Europe as a unified trading block has profound implications for those who do business in Europe or with European companies. European Community Law After 1992 is for lawyers who need to know about the new Europe. It: provides a comprehensive introduction to European law, law-making institutions and dispute settlement mechanisms presents the European legal regimes for the general areas which foreign lawyers need to know about, including corporate law, environmental and securities regulations, antitrust, mergers and acquisitions, and product liability examines the European regulation of some important specific industries, including broadcasting and telecommunications The editors and authors of European Community Law After 1992 are among the most prominent academic and professional authorities in the world. This book is the single most useful reference tool for the practitioner.


Book Synopsis European Community Law After 1992 : by : Ralph H. Folsom

Download or read book European Community Law After 1992 : written by Ralph H. Folsom and published by Springer. This book was released on 1993 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: European economic developments are receiving the attention of the world business community as never before. While some of the recent attention has focused on the controversial Maastricht treaty, the complete economic integration of Europe has moved steadily towards realization. The emergence of Europe as a unified trading block has profound implications for those who do business in Europe or with European companies. European Community Law After 1992 is for lawyers who need to know about the new Europe. It: provides a comprehensive introduction to European law, law-making institutions and dispute settlement mechanisms presents the European legal regimes for the general areas which foreign lawyers need to know about, including corporate law, environmental and securities regulations, antitrust, mergers and acquisitions, and product liability examines the European regulation of some important specific industries, including broadcasting and telecommunications The editors and authors of European Community Law After 1992 are among the most prominent academic and professional authorities in the world. This book is the single most useful reference tool for the practitioner.


Effects of Adopting a Value-added Tax

Effects of Adopting a Value-added Tax

Author:

Publisher:

Published: 1992

Total Pages: 100

ISBN-13:

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Download or read book Effects of Adopting a Value-added Tax written by and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:


EC 1992

EC 1992

Author:

Publisher:

Published: 1991

Total Pages: 300

ISBN-13:

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Book Synopsis EC 1992 by :

Download or read book EC 1992 written by and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Welfare Effects of Value-Added Tax Harmonization in Europe

Welfare Effects of Value-Added Tax Harmonization in Europe

Author: Hans Fehr

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 242

ISBN-13: 3642794939

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This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.


Book Synopsis Welfare Effects of Value-Added Tax Harmonization in Europe by : Hans Fehr

Download or read book Welfare Effects of Value-Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.


Value-added Taxation in the EC After 1992

Value-added Taxation in the EC After 1992

Author: Hans Fehr

Publisher:

Published: 1991

Total Pages: 24

ISBN-13:

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Book Synopsis Value-added Taxation in the EC After 1992 by : Hans Fehr

Download or read book Value-added Taxation in the EC After 1992 written by Hans Fehr and published by . This book was released on 1991 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: