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About the Authors List of Abbreviations Preface Part I International VAT/GST Regimes Chapter 1 Argentina Rodolfo Nicolas Feito, Andrés Carlos Saladino & Ricardo Tavieres Chapter 2 Australia Rebecca Millar & Denis McCarthy Chapter 3 Brazil João Francisco Bianco & Celso Grazioli Chapter 4 Canada Muhammad Abbas & Arthur J. Cockfield Chapter 5 Chile Sandra Benedetto Chapter 6 China Wei Cui & Alan Wu Chapter 7 India Ramaratnam Muralidharan & Monika Arora Chapter 8 Japan Kotaku Kimu & Yumi Nishiyama Chapter 9 Jordan Emad Majid & Reem Ibrahim Chapter 10 Lebanon Rizkallah Freifer, Wadih AbouNasr & Jeanine Daou Chapter 11 Liechtenstein Martin Wenz, Patrick Knörzer & Birgit Stöckl Chapter 12 Mexico César Augusto Domínguez Crespo Chapter 13 Morocco Mohammed Nmili & Stéphane Henrion Chapter 14 New Zealand David I. White & Eugen Trombitas Chapter 15 Russia Danil V. Vinnitskiy & Vladimir Konstantinov APPENDIX A List of Exemptions Chapter 16 Singapore Soo How KOH Chapter 17 South Africa Jennifer Roeleveld & Charles De Wet Chapter 18 Switzerland Claudio Fischer & Mathias Bopp Chapter 19 Tanzania Abeid Kasaizi Chapter 20 Ukraine Viktoria Tymoshenko Part II EU VAT Chapter 21 The Share Deal as a Non-taxable Transaction Joachim Englisch Chapter 22 Extension of Reverse-Charge: A Solution to Combat VAT Fraud? Michael Tumpel & Gustav Wurm Chapter 23 Value Added Tax Exemptions in Europe: Recent Developments Herman W.M. van Kesteren & Mandy M. Gabriël Chapter 24 The Concept of Taxable Persons (and Fixed Establishments) in EU VAT Herman W.M. van Kesteren & Madeleine M.W.D. Merkx Chapter 25 Deductions in EU VAT Law Björn Westberg & Eleonor Kristoffersson Chapter 26 The Place of Supply and Its Relevance for European VAT Antonio Vázquez del Rey & Alberto Monreal Lasheras Chapter 27 Taxable Amount: Vouchers, Subsidies and Goods Applied for Purposes Other Than Business Benedetto Santacroce Chapter 28 Partial Deduction of Input VAT in the Common VAT System in Europe Dennis Ramsdahl Jensen & Henrik Stensgaard Chapter 29 Taxable Events as a Proxy to Taxing Consumption: Taxable and Non-taxable Transactions in European VAT Law Ad van Doesum & Gert-Jan van Norden Chapter 30 Designing VAT/GST Law to Be Effective and Efficient: A Global Benchmarking of VAT/GST Systems Ine Lejeune Index