The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264914781
Category :
Languages : en
Pages : 130
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Book Description
This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264914781
Category :
Languages : en
Pages : 130
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Book Description
This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264600574
Category :
Languages : en
Pages : 143
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Book Description
This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.
Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709413303
Category : Law
Languages : en
Pages : 375
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Book Description
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Author:
Publisher: Oxford University Press
ISBN: 0198888309
Category : Law
Languages : en
Pages : 401
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Book Description
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Author: Bharat S. Thakkar Ph.D.
Publisher: Xlibris Corporation
ISBN: 1669810747
Category : Medical
Languages : en
Pages : 352
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Book Description
“This book offers research geared toward understanding the Covid-19 outbreak, in particular, has highlighted the necessity for change management in the development of a comprehensive social media communication strategy in the time of crisis. Organizations can no longer afford the effects of misinformation, scaremongering, or trivialization of organizational events, status, or needs. This book will serve as a valuable resource to researchers interested in pandemic studies generally as well as those studying the importance of innovation in managing modern organizations”. Bharat Thakkar, CEO, PREMGroup, Inc., Wheaton, IL, USA. ** Editor: Bharat S. Thakkar, Ph.D., is CEO of PREMGroup, Inc, a consulting firm in Illinois and an adjunct professor at the Illinois Institute of Technology, Chicago, IL, USA. He has expertise in design of systems packaging, reliability management, and heavy machinery design using reliability principles along with Leadership and Management principles. ** “As the COVID-19 pandemic is upending global culture at various levels, this is a remarkably timely book about how businesses must position themselves for the new reality. Under Dr. Bharat Thakkar’s watchful eye, the book’s authors offer insights that perhaps no other work could.” Mayank Chhaya, Journalist & Writer, Naperville, IL, USA ** "Cultures transcend national borders and bias the way we understand the subjective reality of our existence. Failure to understand, appreciate, and navigate cultural differences is a failure to understanding the symbiotic nature of how we communicate ideas, manage ourselves and businesses, and align ourselves with the physical, psychological, and spiritual needs of our humanity." Kevin Sorbello, Capella University, Minneapolis, MN, USA.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264631119
Category :
Languages : en
Pages : 140
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Book Description
In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important.
Author: Parada, Leopoldo
Publisher: Edward Elgar Publishing
ISBN: 1800885849
Category : Law
Languages : en
Pages : 233
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Book Description
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Author: Christina Pollak
Publisher: Kluwer Law International B.V.
ISBN: 9403510463
Category : Law
Languages : en
Pages : 291
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Book Description
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264874445
Category :
Languages : en
Pages : 56
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Book Description
This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy.
Author: Sigurd Næss-Schmidt
Publisher: BoD – Books on Demand
ISBN: 8743039766
Category : Political Science
Languages : en
Pages : 130
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Book Description
This book focuses on a question that has attracted substantial attention in recent years, is globalisation leading to more inequality, notably in advanced economies? The consensus view is largely yes fx supported by leading international organisations such as the OECD and IMF. In this book, the author challenges the robustness of these claims. The purpose is straightforward. First, a too simple reading on the effects of globalisation may lead to the wrong policy answers such as erecting barriers to trade, even when it clearly benefits consumers. As importantly, it may also distract attention from addressing the clear and observable challenges many countries are facing: notably economic activities being increasingly concentrated in the most prosperous areas and educational systems failing to provide the work force with the skills to succeed in the labour market. Arguably, these very domestic policy failures are key contributors to the emerging economic and political tensions in many OECD countries, with global trade playing a real minor role. The book also draws some policy conclusions. Notably what should international economic regulation focus on, notably in the domain of trade related policies, and what can largely be delivered at local level, even well below the national level.
