Showing 81 - 90 of 199
In most countries applying a value added tax (VAT) system, the activities and transactions undertaken by public sector bodies are not subject to full taxation. The rationale usually invoked to justify lack of full taxation is of a mixed conceptual and political kind. On one hand, there is a view...
Persistent link: https://www.econbiz.de/10011425273
On 10 November 2011 the EU Court of Justice handed down its eagerly anticipated judgement on two cases referred by the UK courts involving the Rank Group plc and Her Majesty’s Revenue and Customs (HMRC). The disputes arose in the context of gaming activities, namely bingo and slot machines,...
Persistent link: https://www.econbiz.de/10011425314
In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB. The principal...
Persistent link: https://www.econbiz.de/10011425323
Persistent link: https://www.econbiz.de/10011425329
Persistent link: https://www.econbiz.de/10011425330
Persistent link: https://www.econbiz.de/10011425335
The aim of this paper is to establish whether jurisprudence of the Court of Justice of the European Union (CJ) on corporate tax leads to a more level playing field and increased tax neutrality within the European Internal Market. It uses two rulings as case studies to demonstrate how the...
Persistent link: https://www.econbiz.de/10011425358
Persistent link: https://www.econbiz.de/10011425363
Persistent link: https://www.econbiz.de/10011425591
This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten chapters – by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions – grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable?...
Persistent link: https://www.econbiz.de/10011425610