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?The analysis of the fundamental principles underlying VAT/GST and their implications for a potential VAT/ GST treaty is undertaken ... The latter is not a question of traditional legal science (in a positivist understanding) but more of legal policy.
|Title||:||A VAT/GST Model Convention|
|Publisher||:||IBFD - 2013|