MOTS EN ANGLAIS EN RAPPORT AVEC «ZERO-RATING»
zero-rating
zero
rating
aircraft
land
transactions
rated
goods
builds
exports
printed
matter
approved
alterations
protected
buildings
rates
explained
standard
reduced
exempt
different
apply
types
services
there
some
dean
bubley
disruptive
wireless
sender
pays
toll
noticed
sudden
upswing
discussion
around
idea
mobile
data
traffic
recently
this
where
certain
rate
zîr
chiefly
british
from
paying
value
added
section
consolidation
provides
supplies
qualifying
defined
finance
glossary
term
relating
refers
example
food
books
which
taxable
significance
forget
fast
lanes
threat
neutrality
telcos
have
been
their
fixed
broadband
iptv
offerings
difference
that
overwhelming
inland
revenue
department
changes
made
clarify
what
type
subject
rule
iras
providing
international
also
extends
domestic
transport
10 LIVRES EN ANGLAIS EN RAPPORT AVEC «ZERO-RATING»
Découvrez l'usage de
zero-rating dans la sélection bibliographique suivante. Des livres en rapport avec
zero-rating et de courts extraits de ceux-ci pour replacer dans son contexte son utilisation littéraire.
1
The Encyclopedia of Taxation & Tax Policy
Zero rating Joseph J. Cordes George Washington University A means of
exempting goods from taxation under a value-added tax. One way of making a
consumption-based value-added tax (VAT) less regressive is to tax certain goods
, often ...
Joseph J. Cordes, Robert D. Ebel, Jane Gravelle, 2005
2
Value Added Tax: International Practice and Problems
As will be discussed in more detail in Chapter 7, different countries have different
ways to relieve the agricultural sector from VAT, but only the Irish and the U.K.
authorities have used zero rating to relieve the entire food sector from taxation.
3
Tax Law Design and Drafting
Coordinating rules will be needed to deal with supplies that fall under both
exemption and zero rating. For example, if medical supplies are generally
exempt, what about an export of medical supplies? Such an export should be
treated the ...
4
VAT Fraud and Evasion: What Do We Know, and What Can be Done?
In particular, zero-rating of exports unavoidably means that many taxpayers will
systematically be due a VAT refund, and any domestic zero-rating will amplify this
. While the likely importance of refunds depends on both the design of the VAT ...
Michael Keen, Stephen C. Smith, 2007
5
Norway Business Law Handbook: Strategic Information and Laws
6.13 Vehicles Zero-rating applies to the sale of vehicles which are subject to the
obligation to pay re-registration tax and which have been registered in Norway (
used vehicles). VAT is charged on sales of new vehicles. Sales of vehicles that ...
Ibpus.com, International Business Publications, USA, 2012
6
Tax Policy: Value-Added Tax: Administrative Costs Vary With ...
Zero-Rating. Eliminates. the. VAT. From. the. Price. of. the. Goods. or. Services.
Under a vat, favorable tax treatment can also be accorded certain products by
using what is known as a zero rate. Zero-rating is a mechanism for removing the
tax ...
DIANE Publishing Company, 1993
7
Systems of General Sales Taxation: Theory, Policy and Practice
Second, the scope of its application is limited to fee-based services; the option
method is not feasible in relation to margin-based transactions. 8.2.6.5.2.2. Zero
Rating Zero rating has the result that financial services will be totally relieved
from ...
Robert F. Van Brederode, 2009
8
Tax Law Design and Drafting, Volume 2 (EPub)
... appear to be entirely consistent with the provisions of the general Agreement
on Tariff and Trade (GATT) and, as far as product taxes are concerned, produce
essentially the same result as the zero rating of exports under a value-added tax.
Mr. Victor Thuronyi, 1998
9
Introduction to Taxation
30.05 ZERO-RATING AND EXEMPTIONS In practice, a VAT is complicated by
the fact that not every purchase is subject to a uniform tax rate (such as 20%).
There are two major ways this can occur — zero-rating and exemption. Zero-
rating ...
10
Value Added Tax: A Comparative Approach
While most countries tend to limit zero rating to exports of goods and related
services, the United Kingdom and Canada zero rate some food, and some
countries zero rate other items considered necessities. The tax advantage
resulting from ...
Alan Schenk, Oliver Oldman, 2007
10 ACTUALITÉS CONTENANT LE TERME «ZERO-RATING»
Découvrez de quoi on parle dans les médias nationaux et internationaux et comment le terme
zero-rating est employé dans le contexte des actualités suivantes.
Zero-rating plans must be open to all users: DoT panel member
NEW DELHI: Zero-rating platforms, which offer free browsing to consumers on select websites that have paid for it, have to be open to mobile subscribers of all ... «Times of India, juil 15»
Net neutrality: Activists give panel a zero on zero-rating
Activists and others who had sent detailed recommendations to Trai and DoT came out against the report's stance on zero rating and VoIP, even as there was ... «Times of India, juil 15»
DoT panel says zero-rating plan does not violate Net neutrality
With regard to zero-rating plans, the committee has also taken the view that since they are essentially tariff-related, the final call has to be taken by the Telecom ... «Livemint, mai 15»
Vodafone won't toe zero-rating plan of Airtel
NEW DELHI: Vodafone, India's second-biggest mobile operator, has refused to follow Bharti Airtel in launching a zero-rating platform, the decision coming at a ... «Economic Times, mai 15»
Mark Zuckerberg Can't Have It Both Ways on Net Neutrality
The Indian publishers took issue with this setup, often referred to as “zero-rating,” arguing that giving away some services puts those services that aren't ... «Wired, avril 15»
Entner: Zero-rating, sponsored data services could help close digital …
When looking at the survey results, it becomes apparent that zero rating data--the practice of exempting data usage charges when accessing certain websites or ... «FierceWireless, avril 15»
What the 'Zero Rating' Debate Reveals About Net Neutrality
Critics say "zero-rating" lets the providers pick winners over losers among internet content, and that giving providers this option allows them to distort the content ... «Reason, avril 15»
FCC approves net neutrality rules for wireless, putting future zero …
Under the new regulations, wireless carriers will be able to maintain current plans like zero-rating and sponsored data, which exempt certain apps and data ... «FierceWireless, févr 15»
Opera launches App Pass zero-rating tool for carriers
The so-called zero rating of certain apps – a practice also known as positive price discrimination – is becoming widespread, particularly in emerging markets. «Gigaom, févr 15»
Net Neutrality Policy Likely to Permit Sponsored Data Programs
When the new rules for net neutrality arrive, rest assured the big wireless carriers will be unhappy. But they can take solace in at least one victory. "Zero-rating" ... «AdAge.com, févr 15»
