Taxing Services under the EU VAT and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

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概要

• 論文の詳細を見る

• Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. It is therefore of considerable importance to Japanese businesses and consumers when the European Union undertakes a wholesale revision of the place of taxation rules for services and intangibles. The OECD has recently observed that a general "lack of international consistency and coherence" in these rules is erecting global trade barriers (double taxation), and provided opportunities for global tax avoidance. This paper compares current and proposed EU place of taxation rules for services and intangibles with companion rules under the Japanese Consumption Tax. It concludes that the OECD observation is correct, and that the proposals do not alleviate EU-Japan "inconsistencies."

• 関西大学の論文

著者

• Ainsworth Richard

  International Tax Program At Harvard Law School:(present Office)boston University School Of Law

• Akioka Hiroki

  Macroeconomics At Kansai University

関連論文

• Taxing Services under the EU VAT and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles
• Sarbanes-Oxley and the Provision of Non-Audit Transaction Tax Services : A Comparative Assessment of US, French, Australian and Japanese Rules

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