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- 2013371081 abstract "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?".
- 2013371081 alternative "Tax treaties as solution for value added tax and goods and services tax double taxation".
- 2013371081 alternative "Value added tax/goods and services tax model convention".
- 2013371081 contributor B12785344.
- 2013371081 date "2013".
- 2013371081 description "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?".
- 2013371081 description "Includes bibliographical references (pages 433-469).".
- 2013371081 extent "xx, 472 pages ;".
- 2013371081 identifier "908722172X (cloth)".
- 2013371081 identifier "9789087221720 (cloth)".
- 2013371081 isPartOf "Doctoral series ; v. 25.".
- 2013371081 isPartOf "IBFD doctoral series, 1570-7164 ; v. 25".
- 2013371081 issued "2013".
- 2013371081 language "eng".
- 2013371081 subject "Double taxation.".
- 2013371081 subject "K4573 .E25 2013".
- 2013371081 subject "Value-added tax Law and legislation.".
- 2013371081 title "A VAT/GST model convention : tax treaties as solution for value added tax and goods and services tax double taxation / Thomas Ecker.".
- 2013371081 title "Tax treaties as solution for value added tax and goods and services tax double taxation".
- 2013371081 title "Value added tax/goods and services tax model convention".
- 2013371081 type "text".