Safeguarding VAT revenue via actual cost taxation with collection at source

Article Abstract:

The agreement reached by European Union member states at the 2006 European Council regarding measures to prevent value-added tax (VAT) revenue shortfalls is described. Actual cost taxation with collection of VAT at source was proposed as a possible measure.

Forecasts, trends, outlooks, Methods, Conferences, meetings and seminars, Forecasts and trends, Market trend/market analysis, Tax policy, Tax collection, European Union. European Council

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EC tax scene

Article Abstract:

Three tax cases in the European Court of Justice are discussed: the Rewe Zentralfinanz case, a case involving a German group that controls a Belgian limited partnership, and a case of a Luxembourg resident owning a restaurant in Belgium.

Tax Law, Public Finance Activities, Interpretation and construction, Company legal issue, Cases, European Court of Justice, Non-resident aliens, Nonresident aliens

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VAT treatment of financial services: a primer on conceptual issues and country practices

Article Abstract:

Discussion of concept and practice of taxation of financial intermediary services in different countries is presented. Levy of value added taxes on financial intermediary services is discussed.

United States, Economic Programs, Administration of Economic Programs, Analysis, Economic policy

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