The Origin and Destination Principles As Alternative Approaches Towards VAT Allocation : Analysis in the WTO, the OECD and the EU Legal Frameworks.

Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Abstract -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Background -- 1.2. Purpose of the study -- 1.3. State of research -- 1.4. Methodology and the book's outline -- 1.5. International legal frameworks -- 1.5.1. Introduction -- 1.5.2. The WTO legal order -- 1.5.2.1. Sources of WTO law -- 1.5.2.2. The WTO dispute settlement system and interpretation of WTO law -- 1.5.3. The OECD framework -- 1.5.3.1. The OECD's role in the development of international standards in the field of consumption tax -- 1.5.3.2. The OECD materials and methods of interpretation -- 1.5.4. The EU legal order -- 1.5.4.1. A unique legal order forming the basis for a tax union in respect of VAT -- 1.5.4.2. Sources of EU law and their interpretation -- 1.6. Principles -- 1.6.1. Theory -- 1.6.2. Tax principles in EU law -- 1.7. Terminology -- 1.7.1. Allocation -- 1.7.2. Border tax adjustments -- 1.7.3. Collection point -- 1.7.4. Consumption -- 1.7.5. Destination principle -- 1.7.6. Fiscal frontiers -- 1.7.7. Origin principle -- 1.7.8. Principle -- 1.7.9. Proxy -- 1.7.10. Zero rate -- Chapter 2: The Basis for Evaluation -- 2.1. The legal character of VAT -- 2.1.1. General tax on consumption -- 2.1.2. Indirect character of tax -- 2.1.3. The method of levying the tax -- 2.2. The internal market requirements -- 2.2.1. The "area without internal frontiers" -- 2.2.2. No distortion of competition -- 2.2.2.1. Non-discriminatory provisions in respect of goods -- 2.2.2.2. Non-discriminatory provisions in respect of services -- 2.2.3. Equal treatment between domestic and intra-EU supplies -- Chapter 3: Basis for Fiscal Jurisdiction in VAT -- 3.1. Jurisdiction in tax law -- 3.1.1. Definition -- 3.1.2. Basis for fiscal jurisdiction -- 3.1.3. Limitations -- 3.1.3.1. Treaty obligations.

3.1.3.2. Extra-territoriality -- 3.1.3.3. Extra-territorial reach of EU VAT -- 3.2. Exercise of fiscal jurisdiction in respect of a consumption tax -- 3.2.1. Basis for jurisdiction in a consumption tax -- 3.2.2. Jurisdictional rules and principles -- 3.3. The origin-destination dichotomy -- 3.3.1. Introduction -- 3.3.2. The origin principle -- 3.3.2.1. Definition and meaning -- 3.3.2.2. Cross-border dimension -- 3.3.2.3. Major advantages and disadvantages of origin-based taxation -- 3.3.3. The destination principle -- 3.3.3.1. Definition and meaning -- 3.3.3.2. Border tax adjustments -- 3.3.3.3. Major advantages and disadvantages of destination-based taxation -- 3.3.4. Mixed systems -- 3.3.4.1. The restricted origin principle and tax unions in respect of VAT -- 3.3.4.2. The restricted destination principle -- 3.3.4.3. The common market principle -- 3.3.5. An overview of economic literature regarding the origin and destination principles -- Chapter 4: The Origin Principle -- 4.1. The concept of "origin" in international trade and customs law -- 4.1.1. WTO law -- 4.1.2. Customs law -- 4.1.2.1. The Revised Kyoto Convention -- 4.1.2.2. EU customs law -- 4.2. The origin principle in the WTO legal order -- 4.2.1. Tax-related legal provisions -- 4.2.2. The origin principle and GATT 1994 -- 4.2.3. The origin principle and the GATS -- 4.3. The origin principle in the OECD legal framework -- 4.3.1. Definition -- 4.3.2. The origin principle versus the destination principle -- 4.4. The origin principle in the EU legal order -- 4.4.1. The economic studies for the establishment of the common market -- 4.4.1.1. The Tinbergen Report -- 4.4.1.2. The Reports of subgroups A, B and C -- 4.4.1.3. The Report of the Fiscal and Financial Committee (the Neumark Report) -- 4.4.2. The origin-based proposals for the definitive EU VAT system -- 4.4.2.1. The White Paper.

4.4.2.2. The 1987 VAT proposals -- 4.4.2.3. The 1996 VAT proposals -- 4.4.3. The origin principle in the current EU VAT rules -- 4.4.3.1. Principles underpinning the current EU VAT system -- 4.4.3.2. Definition -- 4.4.3.3. The origin principle and supplies of services -- 4.4.3.4. Interpretation by the Court of Justice -- Chapter 5: The Destination Principle -- 5.1. The destination principle in the WTO legal order -- 5.1.1. The history of border tax adjustment provisions -- 5.1.2. Justification for border tax adjustments -- 5.1.3. Taxes eligible for border tax adjustments -- 5.1.4. Adjustments on the import side -- 5.1.4.1. Permission under the GATT 1994 andrelevant provisions -- 5.1.4.2. Interpretation of article III -- 5.1.4.2.1. "In excess of those applied directly or indirectly" -- 5.1.4.2.2. "Like domestic products" and "directly competitive or substitutable" products in the second paragraph of article III -- 5.1.4.2.3. Relationship between the two sentences of paragraph 2 of article III -- 5.1.5. Adjustments on the export side -- 5.1.5.1. Legislative provisions -- 5.1.5.1.1. Interpretation of the term "subsidy" -- 5.1.5.1.2. "Duties or taxes borne by the like product" -- 5.1.6. The destination principle and the GATT 1994 -- 5.1.7. The destination principle and the GATS -- 5.2. The destination principle in the OECD legal framework -- 5.2.1. The OECD's work in the field of e-commerce -- 5.2.1.1. The Ottawa Taxation Framework Conditions -- 5.2.1.2. The post-Ottawa work -- 5.2.2. The shift from e-commerce to a more general treatment of cross-border supplies of services and intangibles -- 5.2.3. International VAT/GST Guidelines -- 5.2.3.1. Development of first drafts -- 5.2.3.2. Definition and meaning of the destination principle -- 5.2.3.3. Implementation of the destination principle: General proxy for business-to-business supplies.

5.2.3.4. Implementation of the destination principle: General proxy for business-to-consumer supplies -- 5.2.3.5. Derogations -- 5.3. The destination principle in the EU legal order -- 5.3.1. The economic studies for the establishment of the common market -- 5.3.1.1. The Tinbergen Report -- 5.3.1.2. The reports of subgroups A, B and C -- 5.3.1.3. The Neumark Report -- 5.3.2. Development of the current taxation rules -- 5.3.2.1. Introduction of transitional system of taxation in relation to goods -- 5.3.2.2. The establishment of the system in relation to services -- 5.3.3. The destination principle in the current EU VAT rules -- 5.3.3.1. Legislative provisions -- 5.3.3.2. Interpretation by the Court of Justice -- 5.3.4. The principle of taxation at the place of consumption -- 5.3.5. The effective use and enjoyment -- Chapter 6: The EU's Hybrid System -- 6.1. Introduction -- 6.1.1. Purpose and structure of the analysis -- 6.1.2. Conceptual framework for the analysis -- 6.2. The territory of application of the EU VAT -- 6.3. The concept of business establishment -- 6.4. The concept of fixed establishment -- 6.4.1. Defining the concept -- 6.4.2. "Active" versus "passive" fixed establishment -- 6.4.3. The criterion of the rational result for tax purposes and/or preventing a conflict with another Member State -- 6.5. Allocation of VAT in the internal market -- 6.5.1. Business-to-business transactions -- 6.5.1.1. Supplies of goods without transport -- 6.5.1.2. Supplies of goods with transport -- 6.5.1.2.1. Supplies of goods giving rise to an intra-Community dispatch or transport of goods -- 6.5.1.2.2. Intra-Community acquisitions -- 6.5.1.2.3. Simplification for triangular transactions -- 6.5.1.2.4. Supplies of goods with installation or assembly -- 6.5.1.2.5. Supplies of goods through distribution networks -- 6.5.1.3. Supplies of services.

6.5.1.3.1. General rule -- 6.5.1.3.2. Derogations -- 6.5.1.3.3. Special place-of-supply provisions -- 6.5.2. Business-to-consumer transactions -- 6.5.2.1. The common market principle in respect of goods -- 6.5.2.2. Taxation of goods in the Member State of destination -- 6.5.2.2.1. Intra-Community acquisitions of new means of transport -- 6.5.2.2.2. Distance sales -- 6.5.2.2.3. Supply of goods with installation or assembly -- 6.5.2.2.4. Supply of goods through distribution networks -- 6.5.2.3. The application of the common market principlein respect of services -- 6.5.2.4. Special provisions -- 6.5.2.4.1. Intermediaries -- 6.5.2.4.2. Services connected with immovable property -- 6.5.2.4.3. Supply of passenger transport and transport of goods -- 6.5.2.4.4. Supply of cultural and similar services -- 6.5.2.4.5. Supply of restaurant and catering services -- 6.5.2.4.6. Hiring of means of transport -- 6.5.2.4.7. Supplies of TBE services -- 6.5.2.5. Place of departure -- 6.5.3. The hybrid system -- 6.5.3.1. Exempt taxable persons -- 6.5.3.2. Taxable persons with reduced right to deduct -- 6.5.3.3. Non-taxable legal persons -- 6.5.3.4. Farmers subject to the flat-rate scheme -- 6.5.3.5. Taxable persons subject to the margin schemes -- 6.5.3.5.1. Special scheme for travel agents -- 6.5.3.5.2. Special scheme for second-hand goods, works of art, collectors' items and antiques -- 6.5.3.6. Special scheme for investment gold -- 6.5.3.7. The non-Union scheme -- 6.5.3.8. The Union scheme -- 6.6. External trade with third countries and third territories -- 6.6.1. Business-to-business transactions -- 6.6.1.1. Importation of goods -- 6.6.1.1.1. The goods are destined for the Member State of importation -- 6.6.1.1.2. The goods are destined for another Member State -- 6.6.1.1.3. The goods are not intended to be used in the European Union -- 6.6.1.2. Exportation of goods.

6.6.1.3. Transactions in services.

The Origin and Destination Principles as Alternative Approaches towards VAT Allocation.

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