Obligation to collect sales tax on e-commerce to the United States
Last month, on June 21, the US Supreme Court issued its highly anticipated ruling in the Wayfair-case, which has an
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Author: Dr Robert Brederode
VAT: Time is of the essence
The VAT is coming for sure. But when? Initially, the plan was for all GCC countries to introduce VAT at
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Preparing for VAT: Challenges for businesses
VAT is a certainty now. What we don’t know, is when it will be effective in Oman, but it cannot
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Does VAT unfairly tax the poor more than others?
Dr Robert brederode – The use of taxation as a vehicle to realise social policy goals started in the late
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Implications of value added tax for the public sector
One of the main policy decisions to be made is how to treat government procurement and supplies made by public
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Implications of VAT for housing and real estate
The consumption of real estate consists of the flow of services derived from the real estate spread over many years.
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The inclusion of small businesses in VAT
The question arises whether it is worthwhile to include large numbers of small businesses into a VAT while they generate
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The challenge of levying VAT on financial services
An important question is how financial services will be treated under the VAT. All 160 or so countries that levy
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The trouble with value-added tax exemptions
VAT moves through the supply chain by businesses charging VAT on their sales and deducting VAT on their purchases, in
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Value Added Tax on cross-border transactions
Generally, VAT applies the destination principle to determine tax jurisdiction regarding cross-border transactions. In other words, goods and services should
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Rationale of VAT for the Gulf Cooperation Council
Dr Robert Brederode – The economies of the Gulf Cooperation Council (GCC) countries rely to a very large extent on
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The proliferation of VAT — Part 1
Although sales taxes on individual commodities (excises), such as cooking oil, can be traced to 2000 BCE, levying general sales
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