| book details |

VAT in the Digital Era: Unilateral and Multilateral Options for Reform

Edited by Yan Xu

| on special |

normal price: R 7 765.95

Price: R 7 377.95

| add to trolley |

| book description |

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

| product details |

| other options |

Normally shipped | Usually dispatched in 3 to 4 weeks as supplier is out of stock
Readership Age |

Normal Price | R 8 920.95
Price | R 8 474.95 | on special |

| add to trolley |

| back |

| your trolley |

To view the items in your trolley please sign in.

| sign in |

| specials |

Helgoland: The Strange and Beautiful Story of Quantum Physics

Carlo Rovelli
Paperback / softback
208 pages
was: R 295.95
now: R 265.95
Available from overseas. Usually dispatched in 3 to 6 weeks

| more |

| add to trolley |

The Order of Time

Carlo Rovelli
Paperback / softback
224 pages
was: R 295.95
now: R 265.95
Available from overseas. Usually dispatched in 3 to 6 weeks

Originally published in Italian: L'ordine del tempo (Milan: Adelphi Edizioni, 2017).

| more |

| add to trolley |

The Coming Wave: AI, Power and Our Future

Mustafa Suleyman
Paperback / softback
352 pages
was: R 295.95
now: R 265.95
Stock is usually dispatched in 6-12 days from date of order

| more |

| add to trolley |