VAT GST in A Global Digital Economy

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VAT GST in A Global Digital Economy

Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business.

Statement of Responsibility

Author(s)

Michael lang - Personal Name
Ine Lejeune - Personal Name

Edition

Call Number

04 VAT mic

ISBN/ISSN

978-9041159526

Subject(s)

VAT

Classification

04 VAT mic

Series Title

GMD

Book

Language

English

Publisher

Wolters Kluwer Law & Business

Publishing Year

2015

Publishing Place

United States of America

Collation

xxiii, 224 p, 24,7 cm

Specific Detail Info

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