International VAT Monitor Index 2009 - empcom.gov.in

Columns
Marlene Botes:
– A Harmonized VAT System for
Africa? 441
– Thoughts on the Interaction between
VAT, Prices and Fraud in the Current
Economic Crisis 97
Han Kogels:
E-Invoicing: Cheaper, Safer and Greener 176
Michael van de Leur:
A VAT in the United States? 360
Patrick Wille:
VAT Refunds in the EU from 2010 5
Colin Woodward:
United Kingdom – Incentivizing the
Taxpayer 261
Articles
Osita Aguolu:
VAT in Nigeria – Theory and Practice 296
Mohammad Faridul Alam and Nikhil
Chandra Shil:
VAT in Bangladesh 124
Christian Amand:
The Limits of the EU VAT Exemption for
Financial Services 263
Fabiola Annacondia and Walter van der
Corput:
– European Court of Justice – Recent
Developments 384
– Overview of General Turnover Taxes
and Tax Rates (No. 2, green pages)
– Practical Information on European
VAT (No. 1, green pages)
– VAT Registration Thresholds in
Europe 488
Reuven S. Avi-Yonah:
Structuring a US Federal VAT 275
Jean-Paul Bodin and Vincent Koukpaizan:
The Rise of VAT in Africa – Impact and
Challenges 178
Fabrizio Borselli:
A Sensible Reform of the EU VAT
Regime for Financial Services 375
Walter van der Corput:
New EU VAT Rules Applicable from
1 January 2010 (1) 443
Wei Cui:
Business Tax: China’s Quasi-VAT 291
Reginald Derks:
Reform of Swiss VAT – The VAT Act
from 2010 481
Dr Hans-Martin Grambeck:
– EU VAT Treatment of Reselling
Tickets 198
– Outsourcing in the EU Financial
Sector – Where Are We heading? 462
Index 2009
Ine Lejeune, Silvia Kotanidis and Ellen
Cortvriend:
Joint and Several Liability relating to
Intra-Community Acquisitions 362
Ine Lejeune, Silvia Kotanidis and
Sofie Van Doninck:
The New EU Place-of-Supply Rules
from a Business Perspective 100
Ine Lejeune, Bert Mesdom and Olivier
Verhaege:
Simplification and Harmonization of
the EU VAT Invoicing and Archiving
Rules 280
Ivan Massin and Dr Kenneth Vyncke:
EC Communication on VAT Grouping:
An Attempt to Harmonize or to Restrict
the Use of Group Registration? 454
Jenny Nittmann:
The VAT Revolution – 2010 and Beyond 18
Dr Joep J.P. Swinkels:
– Abuse of EU VAT Law in Part Service 23
– Effective Use and Enjoyment of
Services under EU VAT 207
– Limitations and Justification of the
European Court of Justice’s Doctrine
of Asset Labelling 285
– Sharing Joint Expenses under EU
VAT 474
– The Scope of the EU Exemption for
Cost-Sharing Associations 32
– The Tax Liability of Public Bodies
under EU VAT 369
– Transitional Restrictions on the Right
to Deduct EU VAT 111
– VAT Status of the Recipient of Services 28
John Watson and Kate Garcia:
EU VAT and the Rule of Economics 190
Patrick Wille:
New EU Place-of-Supply Rules for
Services 8
Xiaoqiang Yang:
Merger of Business Tax into VAT in
China 120
Book Review
Gorka Echevarría Zubeldia:
The EU VAT System and the Internal
Market by Rita de la Feria 395
VAT News
Algeria
– Deduction of input tax 35
– Refunds of VAT 302
Argentina
– Buenos Aires city
– Rates and exemptions 131
– Buenos Aires province
– Discounts 491
– Port activities 491
– Price reductions 131
– Services 491
– Used vehicles 491
– Withholding and reporting 211
– Issue of receipts and invoices 302
– Luxury products 302, 398
– Maintenance of waterways 35
– Meshes against hail 35
– Payments by debit cards 35
– Petroleum industry 303
– Production of electricity 303
– Refund of VAT 35
– Small businesses 398
Armenia
– Hand-made carpets 212
– Imported goods 212
– Invoicing system 303
Australia
– Avoidance schemes – Immovable
property 131
– Changes to GST regime
foreshadowed 303
– Cross-border transactions 398
– Global roaming 35
Austria
– Annual VAT congress 132
– Bunker oil and lubricants 398
– Conference rooms 132
– Correcting invoices 133
– Documentary evidence 132, 491
– Faxed invoices 132
– Good faith 133
– Infringement procedure –
Exemptions 492
– Infringement procedures – Reduced
rate 35, 492
– Infringement procedure – Taxable
amount 492
– Late issue of VAT identification
number 212
– Letting of residential property 132
– Managing directors 132
– Pharmaceuticals 133
– Place of supply 304
– Place of supply – Refunds of VAT 492
– Portfolio management 132
– Refunds of VAT 304
– Sale of shares 491
– Time of deduction 212
Azerbaijan
– Electronic invoicing and accounting
methods 304
– Export-oriented oil and gas projects 304
– Special economic zones 304
Bangladesh
– Scope of VAT 304, 399
Belarus
– Investment projects 492
– Passenger cars 399
Belgium
– Administrative obligations 212
– Assessment period 36, 399
© IBFD INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009
3