• Collections
  • Information
Menara DDTC, 2nd Floor Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - IndonesiaMenara DDTC, 2nd Floor
Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - Indonesia
About DDTC Library
  • Home
  • Collections
  • Information
Working Hours
  • Monday - Friday:
    09:00 - 17:00 WIB
  • Break:
    12:00 - 13:00 WIB
Contact
  • Hotline:
    +62-21-2938-2700
  • Email:
    [email protected]
Copyright © 2025 Created internally by DDTC Digital Transformation Team. All rights reserved.
Parallax background
Cover per_The_Origin_and_Destination_Principles_as_Alternative_Approaches_towards_VAT_Allocation.jpg.jpg
Book

The Origin and Destination Principles as Alternative Approaches towards VAT Allocation: Analysis in the WTO, the OECD and the EU legal frameworks

Mariya Senyk
Available
Copies:
1/1
See book availability
3386-x
Available

Share This Book:

Information:

Contact Us
View Location
Read Regulation
The origin and destination principles are the two main principles used by the OECD, EU policymakers and scholars when it comes to determining the jurisdictional reach of VAT. Although widely discussed, there is no common understanding of these principles. This not only results in confusion in the communication between legal actors, but, more importantly, can lead to different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect: does the WTO compel its members to apply the destination principle? Can the origin and destination principles be used as a legal basis for determining taxing jurisdiction in the European Union? Yet another issue is whether consumption-type VAT may be based on the origin principle, particularly in a tax union in respect of VAT, such as the European Union. This book provides a new perspective for understanding the origin and destination principles by analysing them in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. Furthermore, it contains an analysis of the current and the proposed European VAT systems from the perspective of VAT allocation. One of the questions addressed in the book is whether the proposed definitive EU VAT system may be regarded as a destination-based system. At the end of the book, conclusions are presented regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policymakers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.
Call Number04 ORI mar
Author(s)Mariya Senyk
PublisherIBFD
Collationxxii, 394p, 24cm
LanguageEnglish
Classification04 ORI mar
ISBN/ISSN978-90-8722-617-6
Edition
Release Date2020
Topic(s)VAT

Other Recomendation

Cover Konsep dan Studi Komparasi Pajak Pertambahan Nilai Edisi Kedua
Available

Konsep dan Studi Komparasi Pajak Pertambahan Nilai Edisi Kedua

DDTC
Cover CJEU - Recent Developments in Value Added Tax 2015
Available

CJEU - Recent Developments in Value Added Tax 2015

Linde Verlag
Cover Virtues and Fallacies of VAT: An Evaluation after 50 Years
Available

Virtues and Fallacies of VAT: An Evaluation after 50 Years

Kluwer Law International
Cover Modernizing VATs in Africa
Available

Modernizing VATs in Africa

Oxford University Press
Cover The Origin and Destination Principles as Alternative Approaches towards VAT Allocation: Analysis in the WTO, the OECD and the EU legal frameworks
Available

The Origin and Destination Principles as Alternative Approaches towards VAT Allocation: Analysis in the WTO, the OECD and the EU legal frameworks

IBFD
Cover Derivatives and the European VAT System: Derivatives in the Context of the Scope of Taxable Supplies
Available

Derivatives and the European VAT System: Derivatives in the Context of the Scope of Taxable Supplies

IBFD
Cover Permanent Establishments in Value Added Tax
Available

Permanent Establishments in Value Added Tax

IBFD
Cover European VAT and the Sharing Economy
Available

European VAT and the Sharing Economy

Wolters Kluwer
Cover Sales Promotion Techniques and VAT in the EU
Available

Sales Promotion Techniques and VAT in the EU

Kluwer Law International
Cover Taxable Supplies and Their Consideration in European VAT: With Selected Examples of the Digital Economy
Available

Taxable Supplies and Their Consideration in European VAT: With Selected Examples of the Digital Economy

IBFD