Global Trends in VAT/GST and Direct Taxes

S. VPreface

The present volume comprises the Master’s theses of the part-time students attending the 2013/2015 class of the postgraduate LL.M program “International Tax Law” at WU Wien.

This book analyses recent developments and trends in VAT/GST and direct taxation. As the authors show, these recent developments and trends in VAT/GST and direct taxation create various challenges and opportunities for the different players, countries and supranational organizations. In a globalized world, taxation plays a major role for individuals and enterprises when conducting cross-border trade. Thereby, both direct and indirect taxes have to be considered in order to comply with the tax legislation, on the one hand, and reach the preferred result for the taxpayer, on the other hand.

This book aims at identifying the recent global trends in both VAT/GST and direct taxation that become visible from an analysis of the similarities and differences of VAT/GST and direct taxes. The contributions in this book highlight the risks and challenges connected to recent developments in global taxation. The Master’s theses in this book cover numerous recent developments/trends, ranging from nexus in taxation, trans...