A VAT/GST Model Convention.

Format:

Book

Author/Creator:

Ecker, Thomas.

Series:

IBFD Doctoral Series

Language:

English

Subjects (All):

Value-added tax--Law and legislation.

Value-added tax.

Double taxation.

Physical Description:

1 online resource (456 pages)

Edition:

1st ed.

Place of Publication:

Amsterdam : IBFD Publications USA, Incorporated, 2013.

Summary:

Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

Contents:

Intro

Foreword

List of Abbreviations

VAT/GST Model Tax Convention

Part One Introduction

Chapter 1 Introduction

Part Two VAT/GST Double (Non-)Taxation and Possible Remedies

Chapter 2 VAT/GST Double (Non-)Taxation

2.1. The rise of a problem

2.2. Defining double taxation

2.3. Causes of double (non-)taxation

2.4. Intra-Community double (non-)taxation outside scope of book

Chapter 3 Strategies Against VAT Double (Non-)Taxation

3.1. Categorizing strategies to prevent VAT double (non-)taxation

3.2. Non-coordinated unilateral measures

3.3. Coordinated unilateral measures - The way of the OECD

3.4. Bilateral measures

3.5. Multilateral measures that only limit taxing rights

3.6. Multilateral measures that lead to harmonization

Chapter 4 Best-Suited Strategy Against VAT Double Taxation: A Mix of Instruments

Chapter 5 Extension of Existing Income Tax Treaties to VAT/GST?

5.1. The problem of "person", "resident" and "liable to tax"

5.2. The problem with distributive rules

5.3. OECD Model provisions already applicable to VAT

5.4. Conclusion: A case for a separate independent VAT treaty

Part Three International VAT/GST Principles Criteria for the Design and Evaluation of VAT/GST Treaty Rules

Chapter 6 The Need to Identify Principles

Chapter 7 VATs/GSTs Covered in this Book

Chapter 8 Basic Principles

8.1. Tax on consumption expenditure

8.2. Neutrality

8.3. Benefit principle and economic allegiance

8.4. Transaction tax

8.5. Substantially no tax on the value added

8.6. Efficiency, simplicity, certainty and other practical arguments

8.7. Substantive jurisdiction and enforcement jurisdiction

8.8. Intermediary conclusion

Chapter 9 Tax Sovereignty and Its Limits.

Chapter 10 The International Practice: Place of Consumption as Rule for Allocation of Taxing Rights

10.1. International practice: Territoriality principle

10.2. Territoriality principle not contradictory to ability to pay

10.3. Only one place of consumption

Chapter 11 Place of Taxation

11.1. Place of actual consumption and the need for proxies

11.1.1. The need for proxies

11.1.2. Place of effective use and enjoyment: Not an option

11.2. The need to distinguish between supplies of tangible goods and other supplies

11.3. Proxies for supplies and imports of tangible property

11.4. Proxies for other supplies

11.5. Distinction between supplies of services to business (B2B) and non-business customers (B2C)

11.5.1. Rationale for a distinction

11.5.2. Treatment of input taxed business customers and non-business customers registered for VAT

11.5.3. Verification of customer status and jurisdiction

11.6. Fixed establishments

11.6.1. The role of fixed establishments

11.6.2. Fixed establishment vs OECD permanent establishment

11.6.3. Treatment of internal dealings irrelevant for distributive rules of a VAT treaty

11.7. Supplies involving more than two persons

11.8. Group taxation

Chapter 12 Criteria for the Design and Evaluation of VAT/GST Treaty Rules

12.1. EU place of taxation rules as starting point for analysis

12.2. Criteria for design and evaluation of distributive rules

Part Four A Separate, Independent VAT/GST Treaty

Chapter 13 Income Tax Treaties as Starting Point for Development of a VAT/GST Treaty

13.1. Use of concept and structure of income tax treaties

Private international law not an alternative

Chapter 14 Scope of the Treaty

14.1. Personal scope

14.2. Limitation of scope to cases where a contracting state maintains right to tax

14.3. Substantive scope.

14.4. Territorial scope

14.5. Temporal scope

Chapter 15 The Problem of Unintentional Double Non-Taxation

Chapter 16 Definitions

16.1. The purpose of definitions

16.2. Definitions in the VAT treaty

16.2.1. Supply

16.2.2. Supplies of tangible goods

16.2.3. Supplies of services

16.2.4. Mixed supplies

16.2.5. Person

16.2.6. Business

16.2.7. Non-business

16.2.8. Business-to-business (B2B) and business-to-consumer (B2C) supplies

16.2.9. Supplier

16.2.10. Customer

16.2.11. State where a person is located

16.2.12. "Competent authority" and "national"

16.2.13. Fixed establishment

16.2.14. Terms defined elsewhere in this book

16.2.15. Further terms that could be defined if considered necessary

16.2.16. Terms that need not be defined because they should generally be clear

Chapter 17 Distributive Rules

17.1. The function and system of distributive rules

17.2. Rules for supplies of tangible goods

17.2.1. VAT treaty distributive rule

17.2.2. General considerations

17.2.3. EC VAT Directive

17.2.4. Substantive jurisdiction

17.2.5. Neutrality

17.2.6. Compliance burden

17.2.7. Compliance supervision and enforcement jurisdiction

17.2.8. Simplicity and certainty

17.2.9. Other considerations

17.3. Rules for supplies of services and intangible goods to non-taxable persons (B2C)

17.3.1. General considerations

17.3.2. The basic rule (B2C)

17.3.2.1. VAT treaty distributive rule

17.3.2.2. Role and relation to special rules

17.3.2.3. EC VAT Directive

17.3.2.4. Substantive jurisdiction

17.3.2.5. Neutrality

17.3.2.6. Compliance burden

17.3.2.7. Compliance supervision and enforcement jurisdiction

17.3.2.8. Simplicity and certainty

17.3.2.9. Fixed establishment

17.3.2.10. Other considerations (international passenger transport).

17.3.2.11. Conclusion

17.3.3. Special rules (B2C)

17.3.3.1. Justifications for special rules

17.3.3.2. Services that can be performed from a remote location

17.3.3.2.1. General considerations

17.3.3.2.2. Substantive jurisdiction

17.3.3.2.3. Neutrality

17.3.3.2.4. Compliance burden

17.3.3.2.5. Compliance supervision and enforcement jurisdiction

17.3.3.2.6. Simplicity and certainty

17.3.3.2.7. Fixed establishment

17.3.3.2.8. Conclusion

17.3.3.3. Services that are performed at or connected with a place that is easily determinable

17.3.3.3.1. General considerations

17.3.3.3.2. Substantive jurisdiction

17.3.3.3.3. Neutrality

17.3.3.3.4. Compliance burden

17.3.3.3.5. Compliance supervision and enforcement jurisdiction

17.3.3.3.6. Simplicity and certainty

17.3.3.3.7. Fixed establishment

17.3.3.3.8. Other considerations

17.3.3.3.9. Conclusion

17.3.3.4. Services connected with the importation of tangible goods

17.3.3.5. Services by intermediaries

17.3.3.5.1. General considerations

17.3.3.5.2. Substantive jurisdiction

17.3.3.5.3. Neutrality

17.3.3.5.4. Compliance burden

17.3.3.5.5. Compliance supervision and enforcement jurisdiction

17.3.3.5.6. Simplicity and certainty

17.3.3.5.7. Fixed establishment

17.3.3.5.8. Conclusion

17.3.4. Special rules in the conceptualized VAT treaty (B2C)

17.3.4.1. Services connected with the importation of tangible goods

17.3.4.1.1. EC VAT Directive

17.3.4.1.2. VAT treaty distributive rule

17.3.4.1.3. Further comments

17.3.4.2. Services physically connected with immovable property

17.3.4.2.1. EC VAT Directive

17.3.4.2.2. VAT treaty distributive rule

17.3.4.2.3. Further comments

17.3.4.3. Transport

17.3.4.3.1. EC VAT Directive

17.3.4.3.2. VAT treaty distributive rule

17.3.4.3.3. Further comments.

17.3.4.4. Hiring of means of transport

17.3.4.4.1. EC VAT Directive

17.3.4.4.2. VAT treaty distributive rule

17.3.4.5. Services for which the place of performance can easily be determined

17.3.4.5.1. EC VAT Directive

17.3.4.5.2. VAT treaty distributive rule

17.3.4.5.3. Further comments

17.3.4.6. Cultural, artistic, sporting, scientific, educational, entertainment and similar activities

17.3.4.6.1. EC VAT Directive

17.3.4.6.2. VAT treaty distributive rule

17.3.4.6.3. Further comments

17.3.4.7. Services that can be provided from a remote location

17.3.4.7.1. EC VAT Directive

17.3.4.7.2. VAT treaty distributive rule

17.3.4.7.3. Further comments

17.3.4.8. Services by intermediaries

17.3.4.8.1. EC VAT Directive

17.3.4.8.2. VAT treaty distributive rule

17.4. Rules for supplies of services and intangible goods to taxable persons (B2B)

17.4.1. The basic rule (B2B)

17.4.1.1. VAT treaty distributive rule

17.4.1.2. General considerations

17.4.1.3. EC VAT Directive

17.4.1.4. Substantive jurisdiction

17.4.1.5. Neutrality

17.4.1.6. Compliance burden

17.4.1.7. Compliance supervision and enforcement jurisdiction

17.4.1.8. Simplicity and certainty

17.4.1.9. Fixed establishment

17.4.1.10. Conclusion

17.4.2. Special rules (B2B)

17.4.2.1. Justification for special rules

17.4.2.2. Services connected with the importation of tangible goods

17.4.2.2.1. General considerations

17.4.2.2.2. Substantive jurisdiction

17.4.2.2.3. Neutrality

17.4.2.2.4. Compliance burden

17.4.2.2.5. Compliance supervision and enforcement jurisdiction

17.4.2.2.6. Simplicity and certainty

17.4.2.2.7. Fixed establishment

17.4.2.2.8. Other considerations

17.4.2.2.9. Conclusion.

17.4.2.3. Services where distinction between B2B and B2C would risk abuse and cause disproportional compliance burden for the supplier.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

90-8722-173-8

OCLC:

1259284148