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Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

International law --- Tax law --- Value-added tax --- Double taxation --- Law and legislation --- Double taxation. --- Law and legislation. --- Taxe à la valeur ajoutée --- Double imposition --- Droit --- Value-added tax - Law and legislation

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International finance --- Tax law --- Organisation for Economic Co-operation and Development --- Double taxation --- Taxation --- Law and legislation --- Double imposition --- Droit fiscal --- Treaties --- Droit fiscal international --- Traités

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Tax law --- tva --- impots directs --- fiscalité --- politique fiscale --- btw --- directe belastingen --- fiscaliteit --- fiscaal beleid --- Direct taxation --- Taxation of articles of consumption --- Value-added tax --- Law and legislation --- Droit fiscal --- Droit comparé --- Taxe à la valeur ajoutée --- Impôt --- Prix de cession interne --- Double imposition --- Fraude fiscale --- Fraude --- Pouvoir de taxation --- Études comparatives --- Enquêtes