The future of indirect taxation
Subtitle: recent trends in VAT and GST systems around the world
By: edited by Thomas Ecker, Michael Lang, Ine Lejeune
Series: EUCOTAX series on European taxation -- v. 32; Eucotax series on European taxation -- 32.
Publisher: Wolters Kluwer Law & Business, Kluwer Law International; Sold and distributed in North, Central and South America by Aspen Publishers, Inc.; Kluwer Law International
Published: 2012
Place of publication: Alphen aan den Rijn; Frederick, MD
Language: eng
Number of pages: 756
ISBN-13: 9789041137975
Subjects: Law and legislation; Congresses; Value-added tax
Notes: Papers from a global conference held in September 2010.

Includes bibliographical references and index.
Table of contents: title: Argentina / Rodolfo Nicolas Feito, Andrés Carlos Saladino & Ricardo Tavieres; title: Australia / Rebecca Millar & Denis McCarthy; title: Brazil / João Francisco Bianco & Celso Grazioli; title: Candad / Muhammad Abbas & Arthur J. Cockfield; title: Chile / Sandra Benedetto; title: China / Wei Cai & Alan Wu; title: India / Ramaratnam Muralidharan & Monika Arora; title: Japan / Kotaku Kimu & Yumi Nishiyama; title: Jordan / Emad Majid & Reem Ibrahim; title: Lebanon / Rizkallah Freifer, Wadih AbouNasr & JeanineDaou; title: Liechtenstein / Martin Wenz, Patrick Knörzer & Birgit Stöckl; title: Mexico / César Augusto Domínguez Crespo; title: Morocco / Mohammed Nmili & Stéphane Henrion; title: New Zealand / David I. White & Eugen Trombitas; title: Russia / Danil V. Vinnitskiy & Vladimir Konstantinov; title: Singapore / Soo How KOH; title: South Africa / Jennifer Roeleveld & Charles De Wet; title: Switzerland / Claudio Fischer & Mathias Bopp; title: Tanzania / Abeid Kasaizi; title: Ukraine / Viktoria Tymoshenko; title: The Share deal as a non-taxable transaction / Joachim Englisch; title: Extension of reverse-charge : a solution to combat VAT fraud? / Michael Trumpel & Gustav Wurm; title: Value added tax exemptions in Europe : recent developments / Herman W.M. van Kesteren & Mandy M. Gabriël; title: The concept of taxable persons (and fixed establishments) in EU VAT / Herman W.M. van Kesteren & Madeleine M.W.D. Merkx; title: Deductions in EU VAT law / Björn Westberg & Eleonor Kristoffersson; title: The place of supply and its relevance for European VAT / Antonio Vázquez del Rey & Alberto Monreal Lasheras; title: Taxable amount : vouchers, subsidies and goods applied for purposes other than business / Benedetto Santacroce; title: Partial deduction of input VAT in the common VAT system in Europe / Dennis Ramsdahl Jensen & Henrik Stensgaard; title: Taxable events as a proxy to taxing consumption : taxable and non-taxable transactions in European VAT law / Ad van Doesum & Gert-Jan van Norden; title: Designing VAT/GST law to be effective and efficient : a global benchmaking of VAT/GST systems / Ine Lejeune.