The Future of Indirect Taxation. Recent Trends in VAT and GST Systems around the World

The Future of Indirect Taxation. Recent Trends in VAT and  GST Systems around the World

The Future of Indirect Taxation. Recent Trends in VAT and GST Systems around the World

By (author) Thomas Ecker
By (author) Michael Lang
By (author) Ine Lejeune
Publish Date
Product Line
Kluwer Law International
Available formats


As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.

This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.

This book is a valuable resource for regulators and practitioners, to deepen their understanding of the various tax systems and how certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce.

ISBN: 9789041137975
Pages: 816
SKU: 9041137971
ETA: Available: Item ships in 3-5 Business Days

About the Authors

List of Abbreviations


Part I International VAT/GST Regimes

Chapter 1 Argentina Rodolfo Nicolas Feito, Andrés Carlos Saladino & Ricardo Tavieres

Chapter 2 Australia Rebecca Millar & Denis McCarthy

Chapter 3 Brazil João Francisco Bianco & Celso Grazioli

Chapter 4 Canada Muhammad Abbas & Arthur J. Cockfield

Chapter 5 Chile Sandra Benedetto

Chapter 6 China Wei Cui & Alan Wu

Chapter 7 India Ramaratnam Muralidharan & Monika Arora

Chapter 8 Japan Kotaku Kimu & Yumi Nishiyama

Chapter 9 Jordan Emad Majid & Reem Ibrahim

Chapter 10 Lebanon Rizkallah Freifer, Wadih AbouNasr & Jeanine Daou

Chapter 11 Liechtenstein Martin Wenz, Patrick Knörzer & Birgit Stöckl

Chapter 12 Mexico César Augusto Domínguez Crespo

Chapter 13 Morocco Mohammed Nmili & Stéphane Henrion

Chapter 14 New Zealand David I. White & Eugen Trombitas

Chapter 15 Russia Danil V. Vinnitskiy & Vladimir Konstantinov

APPENDIX A List of Exemptions

Chapter 16 Singapore Soo How KOH

Chapter 17 South Africa Jennifer Roeleveld & Charles De Wet

Chapter 18 Switzerland Claudio Fischer & Mathias Bopp

Chapter 19 Tanzania Abeid Kasaizi

Chapter 20 Ukraine Viktoria Tymoshenko


Chapter 21 The Share Deal as a Non-taxable Transaction Joachim Englisch

Chapter 22 Extension of Reverse-Charge: A Solution to Combat VAT Fraud? Michael Tumpel & Gustav Wurm

Chapter 23 Value Added Tax Exemptions in Europe: Recent Developments Herman W.M. van Kesteren & Mandy M. Gabriël

Chapter 24 The Concept of Taxable Persons (and Fixed Establishments) in EU VAT Herman W.M. van Kesteren & Madeleine M.W.D. Merkx

Chapter 25 Deductions in EU VAT Law Björn Westberg & Eleonor Kristoffersson

Chapter 26 The Place of Supply and Its Relevance for European VAT Antonio Vázquez del Rey & Alberto Monreal Lasheras

Chapter 27 Taxable Amount: Vouchers, Subsidies and Goods Applied for Purposes Other Than Business Benedetto Santacroce

Chapter 28 Partial Deduction of Input VAT in the Common VAT System in Europe Dennis Ramsdahl Jensen & Henrik Stensgaard

Chapter 29 Taxable Events as a Proxy to Taxing Consumption: Taxable and Non-taxable Transactions in European VAT Law Ad van Doesum & Gert-Jan van Norden

Chapter 30 Designing VAT/GST Law to Be Effective and Efficient: A Global Benchmarking of VAT/GST Systems Ine Lejeune


Related Products

Tax Design Issues Worldwide
Quantity pricing available