LoveReading

Becoming a member of the LoveReading community is free.

No catches, no fine print just unadulterated book loving, with your favourite books saved to your own digital bookshelf.

New members get entered into our monthly draw to win £100 to spend in your local bookshop Plus lots lots more…

Find out more

Sales tax & Customs duties

See below for a selection of the latest books from Sales tax & Customs duties category. Presented with a red border are the Sales tax & Customs duties books that have been lovingly read and reviewed by the experts at Lovereading. With expert reading recommendations made by people with a passion for books and some unique features Lovereading will help you find great Sales tax & Customs duties books and those from many more genres to read that will keep you inspired and entertained. And it's all free!

Die Entwicklung Der Umsatzbesteuerung Der Oeffentlichen Hand Von 2 Abs. 3 Ustg A.F. Zu 2b Ustg

Die Entwicklung Der Umsatzbesteuerung Der Oeffentlichen Hand Von 2 Abs. 3 Ustg A.F. Zu 2b Ustg

Author: Svenja Wessolowski Format: Paperback / softback Release Date: 29/10/2019

Die Umsatzbesteuerung der oeffentlichen Hand ist seit vielen Jahren von Rechtssicherheit und -klarheit weit entfernt. Die Autorin zeichnet die Rechtsentwicklung von 2 Abs. 3 UStG a.F. zu 2b UStG kritisch nach. Sie untersucht insbesondere, ob die Vorgaben der Mehrwertsteuersystemrichtlinie zutreffend umgesetzt wurden und inwieweit eine richtlinienkonforme Auslegung moeglich ist. Das Fazit der Untersuchung ist, dass eine Gesetzesanderung uberfallig und unumganglich war. Die Richtlinienkonformitat des nationalen Rechts ist der ersten Analyse zufolge jedoch auch nach der Einfuhrung des 2b UStG zweifelhaft. Abschliessend stellt die Autorin die Rechtfertigung der bisherigen Sonderstellung der oeffentlichen Hand im Umsatzsteuerrecht generell in Frage und skizziert aktuelle Reformvorschlage.

Tolley's Customs and Excise Duties Handbook Set 2019-2020

Tolley's Customs and Excise Duties Handbook Set 2019-2020

Author: Jeremy White Format: Paperback / softback Release Date: 25/09/2019

The Customs and Excise Duties Handbook 2019 combines the content from both the Customs Duties Handbook and the Excise Duties Handbook. Now published as a seven-volume work, the 2019-20 edition covers all the up-to-date legislation on the key areas for customs and excise practitioners. The seven volumes are arranged as follows: 1. General 2a. Union Customs Code 2b. Customs 3. Product Duties 4. Environmental Taxes 5. Betting and Gaming Duties 6. Vehicle Excise Duty Volume 1 is an essential 'quick reference guide' to the most commonly used legislation, ideal for taking to court or client meetings. Volumes 2a and 2b provide the essential UK and EU legislation relating to customs duties, including the new Union Customs Code, the UCC Delegated Act, the UCC Implementing Act and the UCC Transitional Delegated Act in full. Volumes 3 to 6 cover the specific duties.

Principles of International Taxation

Principles of International Taxation

Author: Lynne Oats, Emer Mulligan Format: Paperback / softback Release Date: 16/09/2019

Provides a clear introduction to international taxation and offers more in-depth material on many important areas of the subject. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with the central issues that arise in international tax. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas included in this seventh edition are: US tax reform package: Tax cuts and Jobs Act which came into effect on 1 January 2018. This reform is a sweeping overhaul that makes the US more competitive and creates a new and dynamic tax environment requiring businesses to rethink their structures in light of these reforms alongside BEPS measures. Further progress on the OECD Base Erosion and Profit Shifting implementation including: - Update on implementation of BEPS recommendations including artificial avoidance or permanent establishment status and prevention of treaty abuse - Implementation of transfer pricing documentation and country-by-country reporting - Multilateral instrument implementation - Changes to the OECD Model Treaty introduced in 2017 Further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases; Recent case law. This highly accessible text deals with the policy, legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.

EU Customs Law

EU Customs Law

Author: Timothy, QC (Barrister, Barrister, 39 Essex Chambers) Lyons Format: Hardback Release Date: 12/07/2018

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

Code of Federal Regulations, Title 19 Customs Duties 200-End, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 200-End, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 25/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 19 Customs Duties 141-199, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 141-199, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 25/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 19 Customs Duties 0-140, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 0-140, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 11/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

The Rise of the Value-Added Tax

The Rise of the Value-Added Tax

Author: Kathryn (Monash University, Victoria) James Format: Hardback Release Date: 30/04/2015

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

Value Added Tax A Comparative Approach

Value Added Tax A Comparative Approach

Author: Alan Schenk, Victor Thuronyi, Wei Cui Format: Hardback Release Date: 09/02/2015

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Value Added Tax A Comparative Approach

Value Added Tax A Comparative Approach

Author: Alan Schenk, Victor Thuronyi, Wei Cui Format: Paperback / softback Release Date: 02/02/2015

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.