Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law [Texto impresso] / Karoline Spies
Main Author: Spies, Karoline, 1986- Secondary Author: Lang, Michael, 1965- Publication: Amsterdam : IBFD, cop. 2019 Description: XVIII, 543 p. ; 23 cmSeries: European and international tax law and policy series / ed. Michael Lang, 13, 2451-8360ISBN: 9789087225728Topical name: IVA - Lei e legislação | Direito fiscal | IVA - Lei e legislação - Países da União Europeia | Indústrias de serviços - Lei e legislação | Indústrias de serviços - Lei e legislação - Países da União Europeia CDU: 351.713Online Resources: Capa | Índice| Item type | Location | Collection | Call Number | Status | Date Due |
|---|---|---|---|---|---|
| Monografia - acesso local | Biblioteca da Universidade Lusíada do Porto | Centro de Estudos Jurídicos, Económicos e Ambientais | 351.713 SPI CEJEA (Browse Shelf) | Empréstimo local |
Bibliografia, p. 507-543
Resumo:
Nowadays, more than 160 jurisdictions levy a VAT/GST. Cross-border trade in services is ever-increasing. Businesses, legislatures and tax authorities thus face new challenges in the area of VAT/GST, e.g. the risk of double (non-)taxation and loss of tax revenues by aggressive tax planning.
The existing academic research on the legal consequences connected with permanent establishments in international income tax law is immense. In the economically increasingly important field of VAT/GST, the role of permanent establishments is, however, comparatively unexplored. This book aims at identifying the role and functions of permanent establishments for VAT/GST purposes, by taking into account the existing EU VAT system and the international standard stipulated in the OECD International VAT/GST Guidelines (editor).
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