A multi-author special report on key issues, with contributions from the OECD, the Tax Bar and other leading VAT advisers
This report examines topical issues on VAT and the EU:
a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.
The outlook for VAT in the EU: a view from the OECD
Pascal Saint-Amans Director of the OECD’s Centre for Tax Policy and Administration
is of increasing importance to the EU and many OECD member countries. Most economists recommend a lower rate and a broadening of the base although politically this may...
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A multi-author special report on key issues, with contributions from the OECD, the Tax Bar and other leading VAT advisers
This report examines topical issues on VAT and the EU:
a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.
The outlook for VAT in the EU: a view from the OECD
Pascal Saint-Amans Director of the OECD’s Centre for Tax Policy and Administration
is of increasing importance to the EU and many OECD member countries. Most economists recommend a lower rate and a broadening of the base although politically this may...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
