Smith, S.;
(1997)
The definitive regime for VAT.
(IFS Commentaries
).
Institute for Fiscal Studies: London, UK.
Preview |
PDF
17238.pdf Download (1MB) |
Abstract
The European Commission has proposed a fundamental reform of VAT in member states, aimed at establishing a durable, or 'definitive' VAT regime, compatible with the requirements of the increasingly integrated European single market. Contrary to the expectations of many commentators, the proposals for the definitive regime have not simply revived the Commission's 1987 proposals for the post-1992 VAT regime. Instead, there are some striking new proposals -including a single VAT 'domicile'for each business engaged in Europe-wide trade. This commentary describes the rationale of the Commission's new proposals, and compares it with the current transitional' regime and other available alternatives.
Type: | Report |
---|---|
Title: | The definitive regime for VAT |
ISBN-13: | 9781873357712 |
Open access status: | An open access version is available from UCL Discovery |
Publisher version: | http://www.ifs.org.uk/publications/1921 |
Language: | English |
Additional information: | Without abstract |
UCL classification: | UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics |
URI: | https://discovery.ucl.ac.uk/id/eprint/17238 |
Archive Staff Only
View Item |