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VAT in the Digital Era brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies.
List of contents
- Part I: Inroduction
- 1: Yan Xu: VAT in the Digital Era: Responses and Prospects
- Part II: Jurisdictional Experiences
- 2: Edoardo Traversa, Marie Lamensch , and and Elena Masseglia: Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination
- 3: Robert van Brederode: US Sales Taxes on Cross-Jurisdictional Transactions
- 4: Yige Zu: China's VAT in the Digitalized Economy
- 5: Kathryn James: 'Operation Netflix': A Review of Australian Reforms to Apply the Goods and Services Tax to Inbound Cross-border Supplies in the Digital Economy
- 6: Yumi Nishiyama and Richard Krever: The Digital Economy Challenges to Japanese Consumption Tax
- 7: Stephanus van Zyl: VAT and Digital Supplies: A South African Perspective
- Part III: International Guidance, Lessons and Prospects
- 8: Rebecca Millar: A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet?
- 9: Joachim Englisch: Lessons from EU VAT Harmonization
- 10: Walter Hellerstein: The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience
- 11: Roderick Cordara: Brexit and VAT
- 12: Wolfgang Schön: Some Thoughts on the Relationship between the Destination Based Cash Flow Tax and VAT
- 13: Reuven S. Avi-Yonah: The Origins of Destination-based Income Taxation: US and International Tax Perspectives
- 14: Lachlan Wolfers and Philippe Stephanny: The Future of Indirect Taxation in a Digital World
- 15: Yan Xu and Michael Walpole: The Holy Grail of International Consistency in VAT Administration
About the author
Yan Xu is Scientia Associate Professor of Tax Law at UNSW, Australia and Adjunct Associate Professor at the University of Hong Kong Faculty of Law. Yan has been a Fulbright Senior Scholar at Columbia Law School and has held international academic fellowships at, among others, the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in the field of tax law, and made presentations on invitation from prominent bodies, including the Australian Commonwealth Treasury, United Nations ESCAP, and the International Fiscal Association. She is an awardee of several competitive government research grants.
Summary
VAT in the Digital Era brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies.
