VAT GST in A Global Digital Economy (Eucotax Series on European Taxation, 43)
ISBN-13:
9789041159526
ISBN-10:
9041159525
Author:
Michael Lang, Ine Lejeune
Publication date:
2015
Publisher:
Wolters Kluwer
Format:
Hardcover
256 pages
Category:
Tax Law
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Book details
ISBN-13:
9789041159526
ISBN-10:
9041159525
Author:
Michael Lang, Ine Lejeune
Publication date:
2015
Publisher:
Wolters Kluwer
Format:
Hardcover
256 pages
Category:
Tax Law
Summary
VAT GST in A Global Digital Economy (Eucotax Series on European Taxation, 43) (ISBN-13: 9789041159526 and ISBN-10: 9041159525), written by authors
Michael Lang, Ine Lejeune, was published by Wolters Kluwer in 2015.
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Description
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.
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