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Sebastian Pfeiffer/Marlies Ursprung-Steindl

Global Trends in VAT/GST and Direct Taxes

1. Aufl. 2015

ISBN: 978-3-7073-3345-9

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Dokumentvorschau
Global Trends in VAT/GST and Direct Taxes (1. Auflage)

S. 711I. Introduction

VAT rules are strongly influenced by the World Trade Organization (WTO) regulations with regard to the international turnover of goods/services/investments. The non-discrimination principle does not allow unequal treatment of local and foreign goods/services/investments. These rules have the same effect for direct taxation. However, in some cases the practical mechanism appears to be different for indirect and direct taxes. This creates competition between direct and indirect taxation and probably a competitive advantage for the latter and even in general could be considered as the WTO’s beneficial approach to indirect taxation.

The competition of VAT vs direct taxes can be said to be one of the current, long-lasting and most expensive tax disputes within the World Trade Organization. Moreover, the issue can be considered from different points of view.

From a theoretical standpoint WTO rules could be reviewed from the perspective of whether they and dispute settlement practice rules support a beneficial approach to the goods/services from indirect taxation countries to those from direct taxation ones (e.g. allowing border adjustments for indirect taxes, etc.). It requi...

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