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Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles

Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42

Persistent link: https://www.econbiz.de/10003387848

Main issues for a good value added tax system

Nishiyama, Yumi - In: Public policy review 8 (2012) 5, pp. 683-704

Persistent link: https://www.econbiz.de/10009691886

Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen

Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005

internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …

Persistent link: https://www.econbiz.de/10002849720

Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen

Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005

internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …

Persistent link: https://www.econbiz.de/10011848782

The evolution of potential VAT revenues and c-efficiency in advanced economies

Ueda, Junji - 2017

results from a panel of EU member countries and Japan suggest that the cyclicality of C-efficiency is explained by the …

Persistent link: https://www.econbiz.de/10011705063

Taxing Services Under the EU Vat and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

Ainsworth, Richard Thompson - 2019

, at least with respect to transactions between the EU and Japan these changes will do nothing to eliminate the double … problematical for Japan. If Japan wishes to impose its CT on similar B2C transaction it should consider reforming its place of … should not be just one of changing the place of taxation. In conjunction with this change Japan should consider adopting the …

Persistent link: https://www.econbiz.de/10014055900