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Die vorliegende wissenschaftliche Arbeit befasst sich mit dem Thema des innergemeinschaftlichen Versandhandels und den damit einhergehenden Änderungen im Rahmen der Mehrwertsteuersystemrichtlinie. Die Neuerungen sind aufgrund der Covid-19 Pandemie auf 01.07.2021 verschoben worden und sind seitdem von den Mitgliedsstaaten umzusetzen. In einem ersten Schritt wird die rechtgeschichtliche Entwicklung auf Ebene der Europäischen Union und die maßgeblichen Rechtsakte beleuchtet bis zur Einführung der E-Commerce Richtlinie 2017. In dem Zusammenhang wird auf die Systematik der Lieferung eingegangen, wobei ein Fokus auf die Sonderbestimmungen im Rahmen der innergemeinschaftlichen Fernverkäufe gelegt wird. Im Anschluss wird vergleichend die Rechtslage vor 01.07.2021 und die neue Rechtslage beleuchtet. Dabei werden Sonderbestimmungen, wie die neu geschaffene Kleinstunternehmerregelung genauso behandelt wie die maßgeblichen Bestimmungen zur Rechnungsausstellung sowie zur Entstehung der Steuerschuld. Um in die vorliegende Arbeit die praktische Komponente einfließen zu lassen wird im Rahmen eines Exkurses der steuerliche Rückversand behandelt und einige praktische Beispiele dargestellt. This paper deals with the topic of intra-community mail order and the associated changes within the framework of the VAT system directive. The changes have been postponed to 01.07.2021 due to the Covid-19 pandemic and have to be implemented by the member states since then. In a first step the history of law on the European Union scale and the relevant legal acts until the introduction of the e-commerce directive in 2017 are presented. In this context the systematics of the supply is considered with focus on the special provisions in the context of intra-community distance sales. Subsequently the legal situation before 01.07.2021 will be compared to the new legal situation. Special topics as the newly established micro-entrepreneur regulation are outlined in the same way as the relevant provisions on the issuing of invoices and the incurrence of tax liability. An excursus to the return shipment for tax purposes incorporate a practical component and some practical examples are presented in the paper. Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Masterarbeit Wien, FH Campus Wien 2022

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research . The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base. Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.

Despite the reputation of VAT as a convenient tool for accumulation of significant amounts of tax revenues to the budgets with relatively low administrative costs, the broad use of new information and communication technologies and the spread of e-commerce throughout the world considerably affects this tax’s efficiency, increases the risk of non-taxation or double taxation of operations, made in the framework of international trade, and violates the principle of fairness between goods and services, traded (provided) offline and online.In this regard, this paper outlines the main list of issues, that arise when using VAT to e-commerce transactions (especially - international ones), and describes main approaches, that are planned to apply or are already applied by the leading countries in the context of economical development and e-commerce.In general, international organizations (OECD, EU) have confirmed that e-commerce transactions are subject to VAT on a destination principle, and all sellers must be registered for VAT purposes in the countries, where their clients are located. However, there are still problems of international co-operation and coordination, related to the VAT application to international transactions.For less developed countries, emerging economies, and countries, that are planning to become EU member-states (such as Ukraine), not only the problems of applying VAT to e-commerce transactions, which are not solved in the most developed countries, must be addressed, but also those, that impede their economic and social development.Based on the results of the analysis, the paper offers recommendations on improving the legislation on e-commerce taxation in Ukraine and general recommendations that should contribute to the development of this type of trade in the country.

Against the backdrop of a digitalized economy and a multitude of digital business models, policymakers from around the world are seeking consensus concerning an appropriate allocation of taxing rights. While there is widespread acceptance that consumption taxes should be levied in market jurisdictions, this is not yet the case in corporate income taxation. In an effort to counteract base erosion and profit shifting and more generally, reduce tax avoidance opportunities, the international community is now working to advance the ‘destination principle’ in a broader context. The notion of taxing profit and consumption in market jurisdictions can further equity among states. However, taxation in market jurisdictions can be afflicted with considerable tax compliance and enforcement difficulties, which can lead to inequitable results among taxpayers. To effectively tax digital business models in market jurisdictions, innovative approaches in substantive tax law and tax enforcement are needed. As the authors argue in this paper, proxies can be useful regulatory tools to ensure administrability of a destination-based tax system. In this context, however, policymakers must strike a balance between administrability and equity. The common system of value added tax (VAT) in the European Union (EU) has utilized various proxies and structural enforcement mechanisms to simplify tax compliance and enforcement in the digital context for years. In the authors’ view, they enhance effectiveness of the tax system without renouncing tax equity and have set an example for novel regulatory approaches currently under debate for corporate income taxation.

Financial support from the Catalan Government Science Network (2009SGR and XREPP) and the Spanish Ministry of Education and Science Research Project (ECO2009-10003) is gratefully acknowledged. This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments) requires that transfers are designed in such a way that the marginal valuations of the global public goods are equalized, whereas the second (conditional revenue changes) requires that the change in global tax revenues, as a consequence of tax harmonization, is consistent with the under/over-provision of global public goods relative to the (modified) Samuelson rule. Under these conditions, tax harmonization results in redistributing the gains from a reduction in global deadweight loss and any changes in global tax revenues according to the Pareto principle. And this is the case independently of the tax principle in place (destination or origin).

Diese Arbeit beschäftigt sich mit den umsatzsteuerlichen Neuerungen im grenzüberschreitenden E-Commerce. Die Europäische Kommission hat gesetzliche Änderungen in zwei Phasen vorgeschlagen. Nach ersten Änderungen im Bereich der Telekommunikations-, Rundfunk- und Fernsehdienstleistungen sowie der elektronisch erbrachten sonstigen Leistungen im Jahr 2015 bringt nun das zweite Maßnahmenpaket des E-Commerce-Pakets der Europäischen Kommission einige weitere Neuerungen in der Umsatzsteuer. Ein Teil dieser Neuerungen ist bereits 2020 in Kraft getreten, der größere Teil wurde erst 2021 wirksam. Ursprünglich war zur Umsetzung der Vorschriften der 1.1.2021 vorgesehen. Diese Frist wurde jedoch aufgrund der Maßnahmen zur Eindämmung der Covid-19-Pandemie um sechs Monate auf 1.7.2021 verschoben. Das EU-Mehrwertsteuersystem wird historisch beleuchtet und es wird ein Ausblick auf ein endgültiges Mehrwertsteuersystem gegeben. Danach erfolgt ein Überblick über die Einführung von MOSS, wobei auch die Begriffe der elektronisch erbrachten Dienstleistungen, Telekommunikations-, Rundfunk- und Fernsehdienstleistungen erklärt werden. Im Anschluss werden die Neuerungen aufgrund des zweiten Maßnahmenpakets erläutert. Durch das E-Commerce-Paket soll die Besteuerung im Bestimmungsland gewährleistet werden. Außerdem ist die Europäische Kommission seit Jahren bestrebt, die gesetzlichen Regelungen für den Versandhandel und den sonstigen Leistungen im B2C-Bereich innerhalb der EU und aus Drittländern zu erleichtern. Die Ausweitung des One-Stop-Shops soll zu Vereinfachungen führen. This paper deals with the VAT innovations in cross-border e-commerce. The European Commission has proposed legal changes in two phases. After initial changes in the area of telecommunications, radio and television services and other electronically supplied services in 2015, the second package of measures of the European Commission's e-commerce package now brings some further innovations in VAT. Part of these innovations already came into force in 2020, the larger part only became effective in 2021. Originally, 1st January 2021 was planned for the implementation of the regulations. However, this deadline was postponed by six months to 1st July 2021 due to the measures to contain the Covid 19 pandemic. The EU VAT system is examined historically and an outlook on a definitive VAT system is given. This is followed by an overview of the introduction of MOSS, including an explanation of the concepts of electronically supplied services, telecommunications, broadcasting and television services. Subsequently, the innovations resulting from the second package of measures are explained. The e-commerce package is intended to ensure taxation in the country of destination. In addition, the European Commission has been striving for years to simplify the legal regulations for mail order and other B2C services within the EU and from third countries. The extension of the one-stop shop is intended to lead to simplifications. Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Masterarbeit Wien, FH Campus Wien 2021

This study was supported by the Economic and Social Research Council (ES/S00713X/1, Kotsogiannis) and the Spanish Ministry of Science, Innovation and Universities (RTI2018-095799-B-I00, Lopez-Garcia). The usual caveat applies. Altres ajuts: acords transformatius de la UAB Altres ajuts: ESRC/ES/S00713X/1 This paper argues that Pareto improvements based on harmonizing tax reforms expressed in terms of the divergence between actual and optimal tax structures and over/under provision of public goods require the use of 'pseudo-optimal' taxes instead of optimal ones. 'Pseudo-optimal' taxes are defined as those obtained using the optimal tax formulas but evaluated at any arbitrary initial tax structure. Within this context the paper reconfirms existing results showing that tax harmonization emerges as a strong policy instrument in achieving a potential Pareto-improvement.

Digital transactions rapidly dominate the trading system in the current era by providing quick and real-time fulfillment of life needs, including logistical needs, availability of public services, entertainment, and others. Moreover, the high number of digital transactions show prospects of potential tax extensification, mainly through the collection of Value Added Tax (VAT). Besides paying attention to the concept of consumption-based taxation in its collection, taxes on digital transactions can also increase state revenue as a source of income. The government needs to implement a policy strategy to optimize digital transactions' taxation through the VAT policy on Trade Through Electronic System. In a trade transaction, the consumer is the party that uses the goods and/or services obtained. Consumption of goods and/or services is subject to VAT. Regardless of the products' origin, VAT will be imposed because the goods and/or services are consumed within the customs area, including those imported from outside the customs area. This research discusses taxing digital transactions, a policy strategy for tax authorities through VAT of Trade Through Electronic System. This study aims to analyze the government's implementation strategy and compare VAT policy, especially on foreign e-commerce transactions of Digital Goods and Services in ASEAN countries. The qualitative approach is used as a research method, using an in-depth interview and literature study as data collection techniques. According to the equality principle, the policy formulation is based on the government's attempt to collect VAT on goods and/or services from overseas as one of the principles of tax collection and neutrality as VAT's main characteristics. Taxing digital transactions is also following the destination principle and is based on the principle of revenue productivity in taxation. Furthermore, the government's implementation strategy is to conduct dissemination and organize a decent implementation framework, both from the technology and business point of view.

Research on the practice of collecting Value Added Tax (VAT /PPN ) on service exports carried out in Indonesia uses two conflicting principles, namely the destination principle and the origin principle. The application of these two principles can eliminate the essence of VAT neutrality and lead to double taxation and unintended double taxation. According to the OECD, the most appropriate principle to apply in VAT collection is the destination principle. This normative research was conducted in order to obtain answers regarding the influence of the OECD Guidelines on International VAT/GST on VAT regulation on service exports in Indonesia. The results of the study conclude that although the OECD Guidelines on International VAT/GST is a type of soft law that is not binding on Indonesia, indirectly, by declaring itself to implement the BEPS action plan comprehensively, the government has voluntarily demonstrated its commitment to implementing the OECD guidelines which relating to VAT, including the International VAT/GST Guidelines. In other words, the destination principle is the only principle that should be used in collecting VAT on service exports in Indonesia .

The starting points in international taxation, as used by countries around the world to establish and divide tax jurisdiction and as the basis for the charge to tax income, embed an idiosyncrasy of analytic indistinctness. The residence and source principles are geographically geared in the same direction, towards the supply side of income and the country of origin. At the same time, however, the source principle is also geographically geared in the opposite direction, towards the demand side and the country of destination. This creates a world of smoke and mirrors, where a veil of apparent universal consensus on the principles of international taxation disguises deep underlying antagonisms between countries and regions when it comes to dividing entitlements to tax international income. In a time of isolationism and unilateralism, such divides are problematic. A political solution to the problem of how to geographically distribute tax base among countries is not (or not yet) available for the e-profits of tech giants, for example, or for dividing taxing rights on portfolio investors’ capital income between richer and poorer countries. The author believes that it would make a difference if we were to cease our troubled ‘residence-versus-source thinking’ and instead to direct the debate to what it is really about: tensions in the international tax regime as a result of a growing geographical divergence between the supply side and the demand side of income creation.

I leverage a Pakistani tax reform that cuts the tax rate on the supply chains of five major industries of the country from 15% to 0% to cast light on the extent of, and mechanisms driving, VAT noncompliance in a representative emerging economy. I find that firms overclaim refunds by 22% and underreport domestic B2C sales by 43.5%. Together, this implies an evasion rate of 77% in the treated industries and 38% in the population. I explore the role of three mechanisms (1) the destination principle, (2) the last-mile problem, and (3) invoice mills in driving this noncompliance.

We construct a perfectly competitive model of two symmetric countries producing tradable commodities and a public consumption good. Destination- or origin-based taxes are levied on the consumption of the tradable goods. In both countries, a fixed wage leads to involuntary unemployment. We derive the Nash equilibrium consumption taxes under the two taxation principles with endogenous world prices, and compare them to (i) the cooperative rates, and (ii) the rates when world prices are fixed. We demonstrate that with endogenous world prices, the induced terms-of-trade effects cancel out under the destination principle, but they prevail under the origin principle of taxation. Nash equilibrium destination-based taxes are inefficiently low when the exporting sector in each country is non-labour-intensive. The Nash equilibrium origin-based taxes can be either higher or lower than the corresponding cooperative rates.

In a small open economy composed of unionised international Cournot-Nash duopolies, a self-interested government has unilateral incentives to set higher specific domestic excise duties under the destination principle when the typical foreign firm is dominant and the import-competing sector is small. Excise taxes may emerge in political equilibrium when domestic firms and unions lobby for protection and the government is unable to use alternative protective policies because of international agreements. In so far as the government is prepared to exchange tax revenues for political contributions, under some conditions the excise tax rate will be higher than the one chosen without lobbying.

The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are nontaxable since they are conducted within a single tax-payer. The nontaxable treatment of cross-border provision of services between the head office and the branch and vice versa is based on the same argument. However, if one of the entities becomes a member of the local VAT group, the single taxpayer becomes 'divided' and the service is subject to taxation. Cross-border supply of goods, on the other hand, is always taxable as required by the destination principle. A detailed analysis of the described tax treatment is the subject of this article.

This paper seeks to create an insight into the intendments of the Nigerian Value Added Tax Act on taxation of supplies by non-residents to Nigerian residents, and the ideal approaches for amelioration of the controversies. Analyses of laws and judicial decisions in the paper find that the Destination Principle and the Reverse Charge Mechanism endorsed by Nigerian courts which have been severely criticized in legal opinion circles as alien to Nigerian law are actually contained in the law, albeit impliedly. Thus the problem of Value Added Tax on imported services in Nigeria seems to be more of poor appreciation of the law, than of the contents of the law. Hence, awareness creation on the law, revival of the criminal provisions, executive measures, and contractual innovations are the main recommendations to ameliorate the controversies.

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Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the value-added tax in the European Union in response to e-commerce. We then examine various policy options in the USA—maintaining the status quo, changing nexus rules, states adopting information reporting, and national reforms that require firms to remit taxes regardless of physical presence—and relate them to the recent European reforms. We conclude based on our analysis and the recent European Union experience that reforms at the national level appear to be the important next step to enforcing commodity taxes at destination in the USA.

In a two-country duopoly model, this paper compares destination- and origin-based commodity taxes adjusted to tariff reductions so that the world price and foreign welfare remain unaltered. We first find that this tariff-tax reform reduces domestic welfare under the destination principle while the opposite holds under the origin principle. Then, it is shown that this ranking is reversed if exports are taxed. In short, which is preferable between destination and origin taxes depends on the tax principle and which between imports and exports are taxed.

The idea of Border Carbon Adjustment (BCA), which makes it possible to transform the standard tax on carbon emissions from production (origin principle) to a tax system imposed at the point of consumption (destination principle), has received a considerable amount of attention from academia and policymakers. In this paper, we go back to the source of environmental destination-based taxation and generalize the results of Markusen (Journal of International Economics, 5, 15–29, 1975) for optimal tax and tariff by extending domestic environmental policy on both goods featuring positive carbon intensities. Following Jakob et al. (Environmental and Resource Economics, 56(1), 47–72, 2013) we remove the strategic term from the optimal tariff and deal with the so-called optimal carbon tariff, targeting primarily environmental externality. Further, we develop a handy approximation for optimal tax and optimal carbon tariff structure in a multiple good setting. Such trade taxation is, however, likely to face further legal obstacles, which may hinder its implementation. This motivates us to adjust the results accordingly and to include refunds for low-carbon investments in a ‘dirty’ country granted proportionally to the difference in carbon intensities between trade partners. This new scheme, known as Progressive Optimal Technology-based Border Carbon Adjustment (POT BCA), mitigates several legal problems and increases political acceptance compared to the ‘standard’ BCA. It can also be seen as advantageous from the economic point of view: it mimics the performance of the optimal carbon tariff while aiming to decrease foreign carbon intensity over the long term.

This article provides a summary of the European Commission's report ‘Implementing the destination principle to intra-EU B2B supplies of goods’, produced by Ernst & Young in July 2015. The report was commissioned in order to analyse five alternative VAT taxation models for the B2B supply of goods in the EU that had been identified by the Commission as being potential solutions to two inherent problems associated with the current EU VAT system: high VAT compliance costs associated with cross-border trade for businesses, and VAT fraud levels. In this article, the key features of each of the five options are discussed, together with how they will be implemented in practice in both straight forward B2B cross-border transactions and also in relation to more complex B2B cross-border supply chains. This article provides an overview of the potential impact of each option on business VAT compliance costs, VAT fraud and the wider economy. In addition, it also considers member state tax authority administration costs...