World Journal of VAT/GST Law, Volume 1, Issue 2 (2012)

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World Journal of VAT/GST Law, Volume 1, Issue 2 (2012)

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Guest Editorial

VAT: best bet against international tax planning
Ole Gjems-Onstad
Pages: iii-iv
Published online: 07 May 2015
CitationforVAT: best bet against international tax planning | References | PDF (30.6 KB)
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Original Articles

Article
Canada's GST at 21: a tax expenditure view of reform
Pierre-Pascal Gendron
Pages: 125-148
Published online: 07 May 2015
AbstractforCanada's GST at 21: a tax expenditure view of reform | References | PDF (532 KB)
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Article
China's turnover taxation in the pre-VAT period: 1949–93
Yan Xu
Pages: 149-157
Published online: 07 May 2015
AbstractforChina's turnover taxation in the pre-VAT period: 1949–93 | References | PDF (77.8 KB)
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Article
The influence of international accounting standards in the field of VAT: a recent ECJ judgment and its impact on VAT practice
Michel Lambion
Pages: 158-174
Published online: 07 May 2015
AbstractforThe influence of international accounting standards in the field of VAT: a recent ECJ judgment and its impact on VAT practice | References | PDF (131.5 KB)
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Article
The OECD International VAT/GST Guidelines: past and future developments
Alain Charlet & Stéphane Buydens
Pages: 175-184
Published online: 07 May 2015
First Page PreviewforThe OECD International VAT/GST Guidelines: past and future developments | References | PDF (87 KB)
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Article
The European Quick Reaction Mechanism against VAT fraud
Ben JM Terra
Pages: 185-190
Published online: 07 May 2015
First Page PreviewforThe European Quick Reaction Mechanism against VAT fraud | References | PDF (57.5 KB)
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Article
The rule on the importation of small value consignments will be amended in Finland from 2013
Marja Hokkanen
Pages: 191-192
Published online: 07 May 2015
CitationforThe rule on the importation of small value consignments will be amended in Finland from 2013 | PDF (32.5 KB)
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Article
General transfer pricing adjustment clause introduced to the VAT regime in 2012
Nina Aguiar
Pages: 193-195
Published online: 07 May 2015
First Page PreviewforGeneral transfer pricing adjustment clause introduced to the VAT regime in 2012 | References | PDF (47.2 KB)
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Article
Updates from Singapore
Tie Wee Tan
Pages: 196-197
Published online: 07 May 2015
CitationforUpdates from Singapore | References | PDF (31.3 KB)
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Article
Does the running of a photovoltaic installation without a power storage facility on or adjacent to a private dwelling constitute an ‘economic activity’ within the VAT Directive?
Tina Ehrke-Rabel & Barbara Gunacker-Slawitsch
Pages: 198-201
Published online: 07 May 2015
First Page PreviewforDoes the running of a photovoltaic installation without a power storage facility on or adjacent to a private dwelling constitute an ‘economic activity’ within the VAT Directive? | References | PDF (57.6 KB)
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Article
What looks like a duck is a duck: economic purpose and legal reality in EU VAT law
(DTZ Zadelhoff v Staatssecretaris van Financiën)
Ad van Doesum
Pages: 202-204
Published online: 07 May 2015
First Page PreviewforWhat looks like a duck is a duck: economic purpose and legal reality in EU VAT law | References | PDF (51.7 KB)
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Article
Application of the AB SKF case in France
Yolande Sérandour
Pages: 205-210
Published online: 07 May 2015
First Page PreviewforApplication of the AB SKF case in France | References | PDF (68.8 KB)
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Article
There be dragons: the VAT implications arising from the De Beers SCA judgment
(Commissioner for South African Revenue Services v De Beers Consolidated Mines Ltd)
Carmen Moss-Holdstock
Pages: 211-216
Published online: 07 May 2015
First Page PreviewforThere be dragons: the VAT implications arising from the De Beers SCA judgment | References | PDF (85.1 KB)
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