UCL Discovery
UCL home » Library Services » Electronic resources » UCL Discovery

The definitive regime for VAT

Smith, S.; (1997) The definitive regime for VAT. (IFS Commentaries ). Institute for Fiscal Studies: London, UK. Green open access

[thumbnail of 17238.pdf]
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
Downloads since deposit
701Downloads
Download activity - last month
Download activity - last 12 months
Downloads by country - last 12 months

Archive Staff Only

View Item View Item