Value Added Tax and Direct Taxation

Type Book

Editor(s)

Michael Lang, Peter Melz et al.

Date of publication

December 2009

DOI https://doi.org/10.59403/2d9em2y

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Similarities and Differences

Why this book?

Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes.

This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions

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Sample excerpt, including table of contents

Main contents

VAT/GST and Direct Taxes: Different Purposes
A Primer on VAT as Perceived by Lawyers, Economists and Accountants
VAT/GST and Direct Taxes: How Can We Distinguish Them
Neutrality in VAT
The Principal of Neutrality
Worldwide Versus Territorial Tax Systems: Comparisons of Value Added Tax and Income Tax

Contributor(s):

Richard Thompson Ainsworth, Eleonor Alhager, Kerstin Alvesson, Tomas Balco, Gianluigi Bizioli, Marc Bourgeois, Radu Bufan, Luca Cerioni, Alain Charlet, Pablo Chico, Sijbren Cnossen, Wei Cui, Jeanine Daou-Azzi, Paolo de’ Captani di Vimercate, Thomas Ecker, Joachim Englisch, Nils Eriksen, Rita de la Feria, Carlo Garbarino, Ole Gjems-Onstad, Rodney Govender, Karl-Heinz Haydl, Charles-Albert Helleputte, Walter Hellerstein, Sigrid Hemels, Oskar Henkow, Pedro M. Herrera, Mark Keating, Mark Killer, Caroline Kindl, Georg Kofler, Borbála Kolozs, Ralph Korf, Dimitra Koulouri, Ine Lejeune, Rebecca Millar, Danuše Nerudová, Lesley O’Connell Xego, Aurelian Opre, Andrea Parolini, Davide M. Parrilli, Mie Pelzer, Pasquale Pistone, Dennis Ramsdahl Jensen, Pernilla Rendahl, Jesús Rodríguez, Alan Schenk, M. Sentsova ( Karasseva), Jan Široký, Henrik Stensgaard, David Stevens, Karolina Tetłak, Edoardo Traversa, Michael Tumpel, Ad van Doesum, Gert-Jan van Norden, Axel A. Verstraeten, Carsten Vesterø, Francesca Vitale, Christophe Waerzeggers, Michael Walpole, Felipe Yañez.
















Value Added Tax and Direct Taxation: Similarities and Differences: https://doi.org/10.59403/2d9em2y
VAT/GST and Direct Taxes: Different Purposes: https://doi.org/10.59403/2d9em2y001
Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example: https://doi.org/10.59403/2d9em2y002
The Balance Has Shifted to Consumption Taxes – Lessons Learned and Best Practices for VAT: https://doi.org/10.59403/2d9em2y003
VAT/GST and Direct Taxes: Different Purposes: https://doi.org/10.59403/2d9em2y004
A Primer on VAT as Perceived by Lawyers, Economists and Accountants: https://doi.org/10.59403/2d9em2y005
VAT/GST and Direct Taxes: How can We Distinguish Them?: https://doi.org/10.59403/2d9em2y006
Hybrid Taxes and the Distinction between VAT/GST and Direct Taxes: The Case of IRAP: https://doi.org/10.59403/2d9em2y007
VAT and Direct Taxes: How to Distinguish: https://doi.org/10.59403/2d9em2y008
Neutrality in VAT: https://doi.org/10.59403/2d9em2y009
The Principle of Neutrality: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y010
The Principle of Tax Neutrality in the Field of Direct and Indirect Taxation: https://doi.org/10.59403/2d9em2y011
Worldwide v. Territorial Tax Systems: Comparison of Value Added Tax and Income Tax: https://doi.org/10.59403/2d9em2y012
Echoes of Source and Residence in VAT Jurisdictional Rules: https://doi.org/10.59403/2d9em2y013
Indirect Taxation of Cross-Border Services in China: (Partial) Switch to Destination-Based Taxation: https://doi.org/10.59403/2d9em2y014
Double (Non-)Taxation in VAT and Direct Taxes: How To Achieve Some Convergence within a Summa Divisio? A European Perspective: https://doi.org/10.59403/2d9em2y015
Double (Non-)Taxation in VAT and Direct Taxes: Which Tax Is Better for Developing Countries?: https://doi.org/10.59403/2d9em2y016
Comparative Analysis of the Causes of Double (Non-)Taxation in the Income and VAT/GST Contexts: https://doi.org/10.59403/2d9em2y017
Intentional and Unintentional Double Non-Taxation: https://doi.org/10.59403/2d9em2y018
Anti-Abuse: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y019
”Abuse” in Direct and Indirect Community Tax Law: A Convergence of Standards?: https://doi.org/10.59403/2d9em2y020
Abuse under EC Tax Law and the Standard of Review of the European Court of Justice: https://doi.org/10.59403/2d9em2y021
Anti-Abuse Rules in Chilean Tax Law: https://doi.org/10.59403/2d9em2y022
Anti-Avoidance Rules in the European Union and a Comparison with Canada and Australia: https://doi.org/10.59403/2d9em2y023
Tax Liability in Business Acquisitions: A Disproportionate Anti-Abuse Clause for Recovery of Income Tax and VAT Claims: https://doi.org/10.59403/2d9em2y024
Jurisdiction to Impose and Enforce Income and Consumption Taxes: Towards a Unified Conception of Tax Nexus?: https://doi.org/10.59403/2d9em2y025
The Nexus for Taxpayers: Domestic, Community and International Law: https://doi.org/10.59403/2d9em2y026
Nexus for Taxpayers in Respect of VAT v. Direct Tax Treaties: https://doi.org/10.59403/2d9em2y027
May the Twain Meet? – Taxable Persons Under VAT and Direct Taxes: https://doi.org/10.59403/2d9em2y028
Income from Financial Activities and the Treatment in Value Added Taxation and Corporate Income Taxation: https://doi.org/10.59403/2d9em2y029
The International Direction in the VAT Treatment of Financial Services: https://doi.org/10.59403/2d9em2y030
Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: The Two Faces of Janus: https://doi.org/10.59403/2d9em2y031
Tax Treatment of Companies Providing Grid Services: Direct v. Indirect Taxation: https://doi.org/10.59403/2d9em2y032
Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y033
Relations between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y034
Transfer Pricing in VAT/GST v. Direct Taxation: Relations between Associated Companies: https://doi.org/10.59403/2d9em2y035
Transfer Pricing Principles VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y036
Non-Integration and Integration of Businesses in European Value Added Tax and in Corporate Income Tax: https://doi.org/10.59403/2d9em2y037
Groups of Companies and Intra-Company Dealings – A Comparison Between Income Tax and Value Added Tax: https://doi.org/10.59403/2d9em2y038
Cross-Border Group Taxation Regimes: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y039
Place Where the Supply/Activity Is Effectively Carried Out as an Allocation Rule: VAT v. Direct Taxation: https://doi.org/10.59403/2d9em2y040
Allocation of Taxing Rights Between States – Place Where the Supply/Activity Is Effectively Carried Out as Allocation Rule: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y041
Taxing Rights in Relation to Immovable Property: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y042
Allocation of Taxing Powers: Means of Transport: https://doi.org/10.59403/2d9em2y043
Unilateral Measures to Avoid International Double (Non-)Taxation: VAT/GST v. Direct Taxation: https://doi.org/10.59403/2d9em2y044
Avoidance of VAT/GST Double (Non-)Taxation: Recommendations and Other Types of Soft Law v. Legally Binding Instruments to Allocate Taxing Rights Between States (e.g. Bilateral Tax Treaties): https://doi.org/10.59403/2d9em2y045
Soft Tax Coordination: A Suitable Path for the OECD and the European Union to Address the Challenges of International Double (Non-)Taxation in VAT/GST Systems: https://doi.org/10.59403/2d9em2y046
Sharing the “Magic Pudding” – An Australian Approach to Allocation of Taxing Rights: https://doi.org/10.59403/2d9em2y047
The General Agreement on Trade in Services and Its Impact on European Taxation: https://doi.org/10.59403/2d9em2y048
Effects of Existing Tax Treaties on VAT (Relevance of Arts. 24–27 OECD Model for VAT/GST): https://doi.org/10.59403/2d9em2y049
Tax Treaties – A Solution to VAT/GST Double Taxation: https://doi.org/10.59403/2d9em2y050
Contributors: https://doi.org/10.59403/2d9em2y051
Abbreviations: https://doi.org/10.59403/2d9em2y052

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