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Global Trends in VAT/GST and Direct Taxes

Schriftenreihe IStR Band 93

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Sebastian Pfeiffer(Hg.), Marlies Ursprung-Steindl(Hg.), Global Trends in VAT/GST and Direct Taxes (2015), Linde Verlag, 1210 Wien, ISBN: 9783709406885

Beschreibung / Abstract

Recent developments in direct taxes and VAT/GST

Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified.

This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.


  • Preface
  • List of Authors
  • List of Abbreviations
  • Recent developments in international VAT/GST tax policy
  • Recent Developments in International Direct Tax Policy
  • VAT and direct tax policy on reduced tax rates
  • VAT and direct tax policy on exemptions
  • Tax Compliance in VAT/GST and Direct Taxation
  • The principle of neutrality: VAT and direct taxes
  • Taxable persons in direct taxation and VAT
  • Nexus of taxation in VAT and direct taxes
  • Fixed and Permanent Establishments in VAT/GST and direct taxation
  • Group Taxation in VAT/GST and Direct Taxes
  • Transfer Pricing Implications for VAT/GST
  • The economic relevance of current VAT law for share deals – an analysis of ECJ case law
  • The taxation of electronic services in VAT/GST and direct taxes
  • Tax Abuse: comparison of indirect and direct taxation
  • Financial and insurance services in VAT/GST and direct taxation
  • Sale of Immovable Property: Development Looks for an Exemption or there and back again
  • Public Bodies in direct taxation and VAT/GST
  • Charities in direct taxation and VAT/GST
  • Entertainers and Sportspersons in Direct Taxation and VAT
  • Impact of Art. 24 OECD Model Convention on VAT/GST
  • Impact of Arts. 26 and 27 OECD Model Convention on VAT/GST
  • A Model Convention for VAT/GST
  • The share deal as a transfer of a going concern (TOGC) in VAT
  • Advance Rulings in Direct Tax Law and VAT/GST
  • State aid issues in VAT and direct taxation
  • WTO law: VAT/GST vs. direct taxes

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