Retaliation in the WTO Dispute Settlement System

Released on by Madeleine Merkx
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  • Retaliation in the WTO Dispute Settlement System Book Detail

  • Author : Madeleine Merkx
  • Release Date : 2013-08-01
  • Publisher : Kluwer Law International B.V.
  • Genre : Law
  • Pages : 208
  • ISBN 13 : 9041148221
  • File Size : 43,43 MB
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Retaliation in the WTO Dispute Settlement System by Madeleine Merkx PDF Summary

Book Description: Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following: ; the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; legal certainty in VAT; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; the ‘purchase’ fixed establishment; meaning of ‘permanent address’ and ‘usual residence’; the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions; whether supplies exchanged between establishments are taxable; administrative simplicity and efficiency; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.

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Practical Aspects of WTO Litigation

Practical Aspects of WTO Litigation

File Size : 77,77 MB
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Global Trade Law Series Volume-54 The World Trade Organization (WTO) Dispute Settlement Understanding (DSU) entered into force in 1995. Since then, it has spawn