Fundamentals of EU VAT Law

Fundamentals of EU VAT Law
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
Total Pages: 661
Release: 2020-08-19
Genre: Law
ISBN: 9403523441

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

The VAT Handbook

The VAT Handbook
Author: Geoff Hull
Publisher: Penguin Random House South Africa
Total Pages: 287
Release: 2012-04-20
Genre: Business & Economics
ISBN: 1770223738

Taxpayers often pay over more to the Receiver than required, and nowhere is this more evident than in the payment of Value Added Tax. There are thousands of VAT vendors in South Africa who are obliged to prepare a VAT return every two months. On the face of it, the process is very simple: record the VAT paid in respect of producing your product or service, subtract from this the VAT received in respect of your product or service, and pay the balance over to the Receiver. But in practice it is rather more complex, as certain rules apply to what you can and cannot claim as a legitimate amount, and on imports and exports related to your business. Tax consultants, who service several returns at a time, rush through the work, with the result that large amounts often get overlooked through ignorance or haste and millions of rands go unclaimed, or are paid over to the Receiver unnecessarily. But help is now at hand with The VAT Handbook, everyone’s essential guide on all matters concerning this tax.

VAT and Financial Services

VAT and Financial Services
Author: Robert F. van Brederode
Publisher: Springer
Total Pages: 435
Release: 2017-03-06
Genre: Law
ISBN: 9811034656

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

A Comprehensive Guide on Uae Value Added Tax

A Comprehensive Guide on Uae Value Added Tax
Author: Ca Arvind Kumar
Publisher: Notion Press
Total Pages: 566
Release: 2018-12-05
Genre: Law
ISBN: 9781644293706

-Are you a student or finance professional or accountant or auditors or directors or owners of business? -Do you feel the need to understand the UAE Value Added Tax in a detailed manner? This publication is meant to make your business 100% VAT compliant. The book explains UAE VAT laws in a simple yet comprehensive manner. Complex VAT provisions have been explained in easy to understand language with the help of flowcharts and examples so as to suit novice, intermediate and advanced users alike. Key Features of the book - Bird's Eye View of UAE VAT Provisions. - Author's comments with Examples and FAQs. - VAT Provisions explained with the help of more than 200 Examples. - Complex VAT provisions explained by way of diagrams, process flowcharts etc. - Chapters and Paragraph arranged in logical sequence. - Simple and easy to understand language. - Industry Specific Guidance.

Handbook of Satisfiability

Handbook of Satisfiability
Author: A. Biere
Publisher: IOS Press
Total Pages: 1486
Release: 2021-05-05
Genre: Computers
ISBN: 1643681613

Propositional logic has been recognized throughout the centuries as one of the cornerstones of reasoning in philosophy and mathematics. Over time, its formalization into Boolean algebra was accompanied by the recognition that a wide range of combinatorial problems can be expressed as propositional satisfiability (SAT) problems. Because of this dual role, SAT developed into a mature, multi-faceted scientific discipline, and from the earliest days of computing a search was underway to discover how to solve SAT problems in an automated fashion. This book, the Handbook of Satisfiability, is the second, updated and revised edition of the book first published in 2009 under the same name. The handbook aims to capture the full breadth and depth of SAT and to bring together significant progress and advances in automated solving. Topics covered span practical and theoretical research on SAT and its applications and include search algorithms, heuristics, analysis of algorithms, hard instances, randomized formulae, problem encodings, industrial applications, solvers, simplifiers, tools, case studies and empirical results. SAT is interpreted in a broad sense, so as well as propositional satisfiability, there are chapters covering the domain of quantified Boolean formulae (QBF), constraints programming techniques (CSP) for word-level problems and their propositional encoding, and satisfiability modulo theories (SMT). An extensive bibliography completes each chapter. This second edition of the handbook will be of interest to researchers, graduate students, final-year undergraduates, and practitioners using or contributing to SAT, and will provide both an inspiration and a rich resource for their work. Edmund Clarke, 2007 ACM Turing Award Recipient: "SAT solving is a key technology for 21st century computer science." Donald Knuth, 1974 ACM Turing Award Recipient: "SAT is evidently a killer app, because it is key to the solution of so many other problems." Stephen Cook, 1982 ACM Turing Award Recipient: "The SAT problem is at the core of arguably the most fundamental question in computer science: What makes a problem hard?"

Town and Parish Councils VAT Guide

Town and Parish Councils VAT Guide
Author: Richard Strevens
Publisher: Spiramus Press Ltd
Total Pages: 91
Release: 2024-08-29
Genre: Law
ISBN: 1913507688

This Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies. The authors give the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary. This second edition includes updated commentary on the VAT treatment election administration, local authority supplies of sports and recreational facilities, and the secondment (supply) of staff.

International Tax Handbook

International Tax Handbook
Author:
Publisher: Bloomsbury Publishing
Total Pages: 829
Release: 2015-01-01
Genre: Law
ISBN: 1780436777

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277