China Vat: Regulations and Reforms, Riccardi Lorenzo, Riccardi Giorgio

Автор: Robert F. van Brederode; Richard Krever
Название: VAT and Financial Services
ISBN: 981103463X ISBN-13(EAN): 9789811034633
Издательство: Springer
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Цена: 149060.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .

Автор: Richard Bird
Название: The VAT in Developing and Transitional Countries
ISBN: 0521877652 ISBN-13(EAN): 9780521877657
Издательство: Cambridge Academ
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Цена: 62310.00 T
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Описание: VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.

Автор: Henkow Oskar
Название: Vat/Gst Treatment of Public Bodies
ISBN: 9041146636 ISBN-13(EAN): 9789041146632
Издательство: Неизвестно
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Цена: 170130.00 T
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Описание: Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.

Автор: Robert F. van Brederode; Richard Krever
Название: VAT and Financial Services
ISBN: 9811098794 ISBN-13(EAN): 9789811098796
Издательство: Springer
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Цена: 204970.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .

Автор: Andrew Needham
Название: Bloomsbury Professional VAT 2020/21
ISBN: 1526514613 ISBN-13(EAN): 9781526514615
Издательство: Bloomsbury Academic
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Цена: 105600.00 T
Наличие на складе: Нет в наличии.
Описание: This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.Value Added Tax 2020/21 has been updated to include the following: - The VAT changes resulting from the pandemic including:- The bringing forward of the zero-rating of electronic publications- The introduction of a temporary zero-rate for PPE- The temporary 5% reduced rate for the hospitality industry- Brexit changes- The introduction of postponed accounting- Zero-rating of women’s sanitary productsThis accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice. Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

Автор: Andrew Needham
Название: Bloomsbury Professional VAT 2019/20
ISBN: 1526509946 ISBN-13(EAN): 9781526509949
Издательство: Bloomsbury Academic
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Цена: 95040.00 T
Наличие на складе: Невозможна поставка.
Описание: This annual guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals to grasp current VAT law confidently.With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.Value Added Tax 2019/20 has been updated to include the following: The new requirements of MTD that have been introduced for most businesses this year with a major change in reporting requirements for VAT registered businessesThe easing of MOSS registration requirements for micro-businessesChanges and clarification to the VAT treatment of vouchersChanges to the eligibility rules for VAT groupingThis title is split into three sections to help you with: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping.What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns and the recovery of foreign VAT.Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation

Автор: Smith James
Название: Keeping It Simple 2019/20: Small Business Bookkeeping, Cash Flow, Tax & VAT
ISBN: 1911020463 ISBN-13(EAN): 9781911020462
Издательство: Неизвестно
Рейтинг:
Цена: 34490.00 T
Наличие на складе: Нет в наличии.
Описание: This plain-English guide tells you everything you need to know about small business bookkeeping, money management, tax returns and VAT.

Автор: Nellen Frank J.
Название: Information Asymmetries in Eu Vat
ISBN: 9041188371 ISBN-13(EAN): 9789041188373
Издательство: Неизвестно
Цена: 160930.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Digital Information Design (DID) is een framework voor business informatiemanagement (BIM). En net als de vele andere frameworks is het bedoeld om te helpen bij het beschrijven van vraagstukken en het testen van mogelijke oplossingen. DID is anders dan de andere frameworks en managementmodellen; het is onafhankelijk van ieder ander framework of model en het pretendeert niet om het totale ontwerp van business informatie services te omvatten. DID legt relaties met andere nuttige en wijdverbreide best practices die specifiek zijn ontwikkeld om toe te passen in specifieke fasen van de ontwikkeling van business informatie services. Zoals tijdens de idee-vorming, conceptontwikkeling, specificatie, ontwerp, test, oplevering, servicemanagement en operatie, of bij het ontwikkelen en beheren van architectuurvraagstukken of bij de implementatie van hardware en software. DID is in eerste instantie bedoeld om te sturen op de kwaliteit van informatie, en om te zorgen dat deze informatie effectief wordt ingezet. Het DID framework is ontwikkeld om te helpen tijdens het ontwerp van business informatie services om te bepalen wat je nodig hebt, en wanneer je het nodig hebt. DID kan ook worden gebruikt als een handleiding bij het bepalen welke delen van andere bestaande frameworks nuttig kunnen zijn. DID is volledig onafhankelijk van andere frameworks (zoals BiSL and BiSL Next, waarvan DID is afgeleid). Je bepaalt zelf wat je wel of niet toepast. DID helpt om die keuze te onderbouwen en om vast te stellen wat de sterke en zwakke punten zijn van je aanpak.Het DID framework is gebaseerd op de meest gangbare concepten om kernelementen van een ontwerpaanpak te beschrijven (behoefte en waarde, missie en vermogen), de belangrijkste perspectieven op business informatie (business, informatie/data, services en technologie) en de dominante domeinen (governance, strategie, verbetering en operatie). Effectief sturen op deze aspecten draagt bij aan goed functionerende organisaties.DID helpt om precies dat te onderscheiden wat je nodig hebt om te realiseren dat jouw ontwerp van business informatie beantwoordt aan de wensen in jouw organisatie. DID kan volledig onafhankelijk van andere frameworks worden toegepast en het kan in alle lagen van de organisatie worden ingezet.

Название: VAT in the Gulf - An Introduction
ISBN: 1526503352 ISBN-13(EAN): 9781526503350
Издательство: Bloomsbury Academic
Цена: 21120.00 T
Наличие на складе: Невозможна поставка.
Описание: VAT in the Gulf - An Introduction is an easy to follow guide to the concept of VAT and how and where it applies in the GCC countries. The GCC countries’ economies are dominated by the revenue provided by oil and as such can be affected by fluctuations in demand (and the price) of petroleum. The governments of these countries have been looking at introducing taxes as a way of generating further revenue. VAT will be the first of these with introduction across the GCC countries being expected from January 2018 and with all six countries expected to be compliant by 1 January 2019. The GCC countries are Saudi Arabia, Kuwait, the United Arab Emirates, Qatar, Bahrain, and Oman. This book provides an introduction to VAT for the tax paying public and businesses in the GCC countries and includes examples, flowcharts and diagrams to illustrate the points made. The book is published in English and has a glossary of key terms in both English and Arabic. The authors are a team of indirect tax experts from Deloitte in the UAE, headed by Justin Whitehouse and Thomas Vanhee.