India – GST Rate Structure and Exemptions in India: Comments from a Global Perspective
Author: Brederode, R.F.W. van
Many countries, including India, apply a multi-rate VAT system and exemptions. The author in this article compares the rationale for a single VAT rate with the justifications generally given for apply…
Author: Ramos Obando, R.
In this article, the author examines the evolution of a decade (2013-2023) of VAT reforms in Honduras, focusing on legislative tendencies towards increasing VAT exemptions. This trend is analysed in c…
Author: Echevarría Zubeldia, G.
If the VAT triangulation simplification could be applied to longer supply chains, many EU companies could significantly reduce the administrative burden of maintaining VAT registrations in multiple Me…
Author: Merkx, M.M.W.D.
Dealing with VAT on import and export is complex, because of the interplay between VAT and customs legislation. In this article, the author discusses the liability for VAT and customs duties upon impo…
Author: Masuda, T.
In this article, the author discusses a new Japanese tax reform named the “Platform Taxation” regime, which is, in effect, the long-awaited Japanese adoption of the full VAT/GST liability regime that …
Author: Papis, M.; Sroka , E.T.In this article the authors critically analyse the ViDA proposal’s implications for platform sellers in the passenger transport and short-term accommodation sectors. The proposed rules for platforms a…
