A VAT/GST model convention
Subtitle: tax treaties as solution for value added tax and goods and services tax double taxation
By: Thomas Ecker
Series: IBFD doctoral series -- v. 25; Doctoral series -- v. 25.
Publisher: IBFD
Published: 2013
Place of publication: Amsterdam, The Netherlands
Language: eng
Number of pages: 472
ISBN-13: 9789087221720; 9789087221737
Copyright date: 2013
Subjects: Value-added tax; Law and legislation; Double taxation
Other titles: Value added tax/goods and services tax model convention; Tax treaties as solution for value added tax and goods and services tax double taxation
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?
Notes: "Thesis submitted to the WU (Vienna University of Economics and Business) in fulfilment of the requirements for the degree of Doctor iuris."

"Degree awarded on 15 May 2012."

"NUR 826"--T.p. verso.

Includes bibliographical references (pages 433-469).