International Double Taxation Under VAT: Causes and Possible Solutions

• Autores: Roland Ismer, Katharina Artinger
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 10, 2017, págs. 593-605
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • VAT double taxation has increasingly become a concern for cross-border trade. The present contribution defines the term and identifies its causes, dividing them into two groups: double taxation due to divergent rules and double taxation despite identical rules. It then illustrates existing solutions for international VAT double taxation and proposes additional substantive provisions as well as the introduction of a mutual agreement and arbitration procedure into the VAT Directive.