World Journal of VAT/GST Law, Volume 3, Issue 2 (2014)

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World Journal of VAT/GST Law, Volume 3, Issue 2 (2014)

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Original Articles

Article
The direct and immediate link test regarding deduction of input VAT: a consumption-based test versus an economic-based test?
Dennis Ramsdahl Jensen & Henrik Stensgaard
Pages: 71-87
Published online: 07 May 2015
AbstractforThe direct and immediate link test regarding deduction of input VAT: a consumption-based test versus an economic-based test? | References | PDF (156.3 KB)
  • 102 Views
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Article
Intra-Community chain supplies
Richard Kettisch
Pages: 88-100
Published online: 07 May 2015
AbstractforIntra-Community chain supplies | References | PDF (98.7 KB)
  • 82 Views
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Article
Impact of the Chinese VAT pilot on the international freight forwarding industry and the international shipping industry
Yimin Kou & Qiguang Zhou
Pages: 101-107
Published online: 07 May 2015
First Page PreviewforImpact of the Chinese VAT pilot on the international freight forwarding industry and the international shipping industry | References | PDF (149.3 KB)
  • 25 Views
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Article
Latest changes to the Japanese consumption tax: rate increase and taxation of digital services
Yumi Nishiyama
Pages: 108-114
Published online: 07 May 2015
First Page PreviewforLatest changes to the Japanese consumption tax: rate increase and taxation of digital services | References | PDF (151.7 KB)
  • 63 Views
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Article
Value-added tax consequences for foreign suppliers of electronic services into South Africa
Jacques Harmse
Pages: 115-119
Published online: 07 May 2015
First Page PreviewforValue-added tax consequences for foreign suppliers of electronic services into South Africa | References | PDF (48.6 KB)
  • 34 Views
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Article
The Court denies the right to deduct
ECJ 13 March 2014, C-204/13, Finanzamt Saarlouis v Heinz Malburg
Tina Ehrke-Rabel
Pages: 120-123
Published online: 07 May 2015
First Page PreviewforThe Court denies the right to deduct | References | PDF (60.7 KB)
  • 30 Views
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Article
Japanese consumption tax: input tax deduction and exemptions
Yumi Nishiyama
Pages: 124-126
Published online: 07 May 2015
First Page PreviewforJapanese consumption tax: input tax deduction and exemptions | References | PDF (51.8 KB)
  • 32 Views
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Article
The pricing of electronic newspapers
Ole Gjems-Onstad
Pages: 127-129
Published online: 07 May 2015
First Page PreviewforThe pricing of electronic newspapers | References | PDF (41.2 KB)
  • 30 Views
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Book Reviews

Book Review
The ideas of Maurice Lauré on VAT in the 1950s
Mirja Salo
Pages: 130-140
Published online: 07 May 2015
First Page PreviewforThe ideas of Maurice Lauré on VAT in the 1950s | References | PDF (87.7 KB)
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Explore articles

Explore the most recently published articles

The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law
André Mendes Moreira
Article | Published online: 22 Oct 2019
Equality under State aid rules and VAT
Joachim Englisch
Article | Published online: 10 Dec 2019
VAT deduction and member state sovereignty: (still) a good idea?
Madeleine Merkx
Article | Published online: 20 May 2019
Open Access
EU VAT at the dawn of the Fourth Industrial Revolution*
Giorgio Beretta
Article | Published online: 10 Jan 2019