Налог на добавленную стоимость по операциям международной торговли услугами (1142494), страница 26
Текст из файла (страница 26)
Обложение НДС внешнеэкономической деятельности //Налоговый вестник. - № 2. – 2003. [Электронный ресурс] Режим доступа:http://www.lawmix.ru/bux/126249/58. Семкина, Т.И. О теории и практике взимания НДС // Налоговый вестник. №7.–2006.[Электронныйресурс]Режимдоступа:http://www.nalvest.com/nv-articles/detail.php?ID=2981759.Тютюрюков, Н.Н. Налоговые системы зарубежных стран: учебник /Н.Н. Тютюрюков.
– М.: Издательско-торговая корпорация «Дашков и Ко»,2009.– 174 с.60. Ушак, Н.В. Теория и история налогообложения: учебное пособие / Н.В.Ушак. – М.: КНОРУС, 2009.– 336 с.61.Фишер, С. Экономика. Учебник / С. Фишер, Р. Дорнбуш, Р. Шмалензи. Москва: Дело, 1999.– 864 с.14862.Цибизова, О.Ф. Место реализации работ (услуг) в целях применения НДС /О.Ф. Цибизова // Налоговый вестник. - № 7.
- 2003.– С.56-6363. Цибизова О.Ф. Обложение НДС внешнеэкономической деятельности / О.Ф.Цибизова // Налоговый вестник. - №4. - 2009.[Электронный ресурс] Режимдоступа: http://alldocs.ru/zakons/index.php?from=7964.Черник, Д.Г. Налоги и налогообложение. Учебное пособие / Д.Г.Черник. –Москва: Юнити-Дана, 2010.– 367 с.65.Шувалова, Е.Б. Налоговые системы зарубежных стран: учебное пособие /Шувалова Е.Б. Климовицкий В.В., Пузин А.М.
// Дашков и Ко, 2011 г. –123 с.66.Шувалова,Е.Б.Налогообложениеучастниковвнешнеэкономическойдеятельности: учебное пособие / Е.Б. Шувалова, П.М. Шепелева //Дашков иКо, 2011 г. – 132 с.67.Якобсон,Л.И.Государственныйсекторэкономики.Экономическаятеорияиполитика / Л.И. Якобсон. – Москва:ГУВШЭ. – 2000.367 с.68.Ainsworth, R.T. Tackling VAT Fraud: 13 ways forward / R.T. Ainsworth // TaxNotes International.
March.2007. Pages 45-5969.Bird, R.M.The VAT in Developing and Transitional Countries / R.M. Bird, P. //GendronCambridge University Press.2007.70.Bird, R.M. Value-Added Taxes in Developing and Transitional Countries:Lessons and Questions // ITP Paper 0505. International Tax Program. Institute forInternational Business. University of Toronto.71.Bolton, T. An Empirical Note on the Comparative Macroeconomic Effects of theGST in Australia, Canada and New Zealand /T. Bolton,Br.Dollery // Universityof New England School of Economics. Working Paper No. 2004-17.72.Borselli, F. Pragmatic Policies to Tackle VAT Fraud in the EU // Int.
VATMonitor. 2008. Sept./Oct. Pages 333-34273.Charlet, A. An International Perspective on VAT / A.Charlet,J.Owens // Tax NoteInternational. - September, 2010.14974.Charlet, A. Determing the Place of Taxation of Transactions under VAT/GST:Can Transfer Pricing Principles Help /A. Charlet, D. Holmes // InternationalVATMonitor. - November/December, 2010.75.Charlet, A.
The OECD’s Draft guidelines on neutrality for Value Added Taxes/A.Charlet, S.Buydens // Tax Note International. February. 2011.76.Council Directive 2006/112/EC of 28 November 2006 on the common system ofvalueaddedtax.[Электронныйресурс]Режимдоступа:http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:EN:PDF77.Council Directive 2008/8/EC of 12 February 2008 amending Directive2006/112/EC as regards the place of supply of services.
[Электронный ресурс]Режимдоступа:http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:044:0011:0022:EN:PDF78.Council regulation (EU) No 967/2012 of 9 October 2012 amending ImplementingRegulation (EU) No 282/2011 as regards the special schemes for non-establishedtaxable persons supplying telecommunications services, broadcasting services orelectronic services to non-taxable persons. [Электронный ресурс] Режимдоступа:http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:290:0001:0007:EN:PDF79.Ebeke,Ch.
Is VAT Stabilising?/ Ch. Ebeke,H. Ehrhart // International MonetaryFund and University of Auvergne. [Электронный ресурс] Режим доступа:http://pagesperso.dial.prd.fr/dial_pagesperso/dial_eve_shocks/pdf/86_Ebeke%20Christian.pdf80.Ebrill, L.The Modern VAT /M. Keen, J.-P. Bodin, V. Summers // InternationalMonetary Fund.
2001. 210 pages.81.GST: Business-to-business neutrality across borders. A government discussiondocument about GST on cross-border supplies between businesses, Policy AdviceDivision of Inland Revenue, Wellington, 2012. [Электронный ресурс] Режимдоступа:150http://www.treasury.govt.nz/publications/informationreleases/ris/pdfs/ris-irdbbgst-sep12.pdf82.Haughton J. Estimating Tax Buoyancy, Elasticity and Stability / J.Haughton //EAGER/PSGE – Excise Project Methodological Note 1, April 8,1998.83.Lee, T.M.Value Added Taxation: Mechanism, Design, and Policy Issues // Paperprepared for the World Bank course on Practical Issues of Tax Policy inDeveloping Countries.
Washington D.C., April 28-May 1, 2003.84.List of International Services – An Excerpt of the GST Act.[Электронныйресурс]Режимдоступа:http://www.iras.gov.sg/irasHome/uploadedFiles/Quick_Links/eTax_Guides/GST/ListOfInternationalServices.pdf.85.OECD International VAT/GST Guidelines, CFA, OECD. February 2006.[Электронныйресурс]Режимдоступа:http://www.oecd.org/tax/consumption/36177871.pdf86.OECD International VAT/GST guidelines.
Commentary on neutrality. Outcomesof the public consultation. February, 2013. [Электронный ресурс] режимдоступа:http://www.oecd.org/tax/consumption/OutcomesofPublicConsultationCommentaryENG.pdf87.OECD International VAT/GST guidelines. Invitation for comments. 2013.Committee on Fiscal Affairs Working Party N°9 on Consumption Taxes.[Электронныйресурс]режимдоступа:http://www.oecd.org/ctp/consumption/ConsolidatedGuidelines20130131.pdf88.Parrilli,D.A.EuropeanVATandElectronicallySuppliedServices.Interdisciplinary Centre for Law and ICT (ICRI). Catholic University of Leuven(Belgium)–IBBT.2009.[Электронныйресурс]Режимhttp://papers.ssrn.com/sol3/papers.cfm?abstract_id=126182289.Schenk, A.
Prior US Flirtations with VAT // Tax Analysts, 2011.доступа:15190.Shoup C. Value added taxation in developing countries / M. Gillis, C. Shoup, G.Sicat // Washington, DC: World Bank, 1990.Chapter 1 «Choosing among typesof VAT».91.Shoup, C. The value added tax and developing countries/ C. Shoup // The WorldBank Research Observer Vol. 3, No. 2, Jul., 198892.Smart, M.
Departures from neutrality in Canada’s Goods and Services Tax //University of Toronto, October, 2011.93.SSUTA – Streamlined Sales and Use Tax Agreement. [Электронный ресурс]Режим доступа: http://www.streamlinedsalestax.org/.94.Supply of Goods and Services Act 1982 (United Kingdom). The Value AddedTaxRegulations1995.[Электронныйресурс]Режимдоступа:http://www.legislation.gov.uk/uksi/1995/2518/regulation/118/made95.Sztanko, D. Provision of Infrastructure to Public Authorities under EU VAT / D.Sztanko // International VAT Monitor, January/February, 2011.96.Tait, A.Value-Added Tax: Administrative and Policy Issues.
/ A. Tait // IMF,Washington DC, 1991.97.Value Added Tax Act 1994 (United Kingdom). [Электронный ресурс] Режимдоступа: http://www.legislation.gov.uk/ukpga/1994/23/contents.98.VAT (Supply of Services) Order 1993 (SI 1993/1507).99.VAT/GST Relief for foreign businesses: the state of play. A business andgovernment survey.
OECD. February, 2010. [Электронный ресурс] Режимдоступа:http://www.oecd.org/tax/consumption/44560750.pdf100.Watson,J. Babylonian Confusion Following the ECJ’s Decision on LoyaltyRewards / Watson,J., Garcia, K. // International VAT Monitor,January/February,2011.101.Watson,J. EU VAT and the Rule of Economics. / Watson,J., Garcia, K. //International VAT Monitor,May/June, 2009.102.Woolich, R.Confusion over VAT treatment of exhibition services // DLAPhillipsFox.18/03/2011.[Электронныйресурс]Режимдоступа:152http://www.lexology.com/library/detail.aspx?g=c1504f10-0457-4437-bfaf848c3bebb173.103.Business Promotion Scheme. HMRC Reference: Notice 700/7 (March2002).Режимдоступа:[Электронныйресурс]http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000091&propertyType=document.104.Capital Goods Scheme.
HMRC Reference: Notice 706/2 (October 2011).[Электронныйресурс]Режимдоступа:http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000859&propertyType=document.105.Companies − claiming deductions for donations to donee organizations.[Электронный ресурс] Режим доступа: http://www.ird.govt.nz/businessincome-tax/paying-tax/rebates/106.HMRC Reference: Notice 703/1 (February 2010). Supply of freightcontainers for export or removal from the United Kingdom. [Электронныйресурс]Режимдоступа:http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000137&propertyType=document.107.HMRC Reference:Notice 744A (December 2009). Freight transport andassociatedservices.[Электронныйресурс]Режимдоступа:http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000162&propertyType=document.108.HMRC Reference:Notice 744B (December 2009).
PassengerTransport.[Электронныйресурс]Режимдоступа:http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.po153rtal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000161.109.HMRC Reference:Notice 744C (July 2011). Ships, aircraft and associatedservices.[Электронныйресурс]Режимдоступа:http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000169.110.H.M.









