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Topic: Vat

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	Value added tax - Wikipedia, the free encyclopedia
		VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax.
		VAT was invented by Maurice Lauré, joint director of the French tax authority, the Direction générale des impôts, as taxe sur la valeur ajoutée (TVA in French) in the 1950s.
		VAT differs from a conventional sales tax in that VAT is levied on every business as a fraction of the price of each taxable sale they make, but they are in turn reimbursed VAT on their purchases, so the VAT is applied to the value added to the goods at each stage of production.
	en.wikipedia.org /wiki/VAT (1542 words)

	Brain-in-a-vat - Wikipedia, the free encyclopedia
		It is drawn from the idea, common to many science fiction stories, that a mad scientist might remove a person's brain from their body to suspension in a vat of life-sustaining liquid, and connect its neurons by wires to a supercomputer which would provide it with electrical impulses identical to those the brain normally receives.
		This refutation of the vat theory is a consequence of his endorsement of, at that time, the causal theory of reference.
		Putnam contends that by "brain" and "vat" the brain in a vat must be referring not to things in "our" world but to elements of its own "virtual world"; and it is clearly not a brain in a vat in that sense.
	en.wikipedia.org /wiki/Brain-in-a-vat_theory (909 words)

	The Vat
		Rounded rectangles are Vats, circles and normal rectangles are objects, thin arrows are references (i.e., capabilities), and the thick stubby arrow is a message.
		Vat boundaries show up in the semantics in a number of other places, in order to reflect the inescapable issues of distributed systems: concurrency, asynchrony, several kinds of partial failure, resource control, and decentralized administration.
		In this sense, a Vat is vaguely like a traditional OS process -- it bundles together a single thread of control and an address space of synchronously accessible data, and so avoids the need for bug-prone fine-grained locking on this data.
	www.erights.org /elib/concurrency/vat.html (583 words)

	EUROPA - Taxation and Customs Union / How VAT works
		The VAT due on any sale is a percentage of the sale price but from this the taxable person is entitled to deduct all the tax already paid at the preceding stage.
		The VAT due on the transaction is payable on acquisition of the goods by the taxable customer in the Member State where the goods arrive.
		To achieve this, the Commission proposed moving from the pre-1993 "destination based" system, where VAT is effectively charged at the rate of VAT applicable where the buyer is established, to an "origin based" system, with VAT being charged at the rate in force where the supplier is established.
	europa.eu.int /comm/taxation_customs/taxation/vat/how_vat_works/index_en.htm (1688 words)

	EUROPEAN PARLIAMENT FACT SHEETS - 3.4.5. Value added tax (VAT)
		The rates of VAT and excise applied are those of the country of final consumption; and the entire revenue accrues to that country's Exchequer.
		VAT Directive with a system of deduction in the country of registration, together with a linked proposal on eligibility for deduction (COM/98/377); and a simplification of the "tax representative" system (COM(1998)660) were published in 1998.
		The Commission's original proposals on VAT rates (COM(87)321) were for "approximation" within two tax bands: a standard rate between 14% and 20%; and a reduced rate between 5% and 9%.
	www.europarl.eu.int /factsheets/3_4_5_en.htm (2018 words)

	vat dye,acid dye,Sunny Chemical
		Vat dyes are dyes which are applied to the substrate in reduced, soluble form and then oxidize to the original insoluble pigment.
		They are called vat dyes because, being originally insoluble in water, they undergo special preparation in large vats before the cloth is introduced; here they are made soluble, usually by the adding of caustic soda and hyposulphite.
		The artificial vat dyes have in many instances taken the places of the older mordant dyes, and their future seems promising, for they are cheaper and easier to apply than the mordants, although not so cheap and convenient as the direct dyes.
	www.sunnychemical.com (907 words)

	PricewaterhouseCoopers CZ - Keeping up with VAT law (Site not responding. Last check: 2007-11-07)
		VAT and education is a complex area, and the Finance Ministry has recently suggested that all the international schools (as well as universities) should be charging VAT.
		Accounting for VAT on recharged costs (for example, utility bills paid by a landlord and then recharged to a tenant) has been giving taxpayers headaches since May. The changes clarify that a taxpayer doesn't have to charge VAT on recharged services providing he does not deduct the VAT charged to him on the original supply.
		The VAT should now be accounted for when the goods are taken from the stock rather than when they arrive in the country.
	www.pwcglobal.com /cz/eng/ins-sol/issues/EU/EUVATnews_TO-IG.html (546 words)

	Vat (Site not responding. Last check: 2007-11-07)
		VAT is being implemented from 1st April 2003 having far-reaching implication for business community.
		-- Close examination of VAT draft of states reveal that the mind-set of old era prevails and significant benefits of the new VAT regime have been nullified by inclusion of clauses that are quite contrary to the spirit of VAT.
		To bring forth significant benefits that VAT as a system is capable of and for which its presence is necessitated, all states have to adhere to homogeneity.
	www.fisme.org.in /vat.htm (1178 words)

	Index (Site not responding. Last check: 2007-11-07)
		VAT was established in 1999 with one mission, to offer healthcare providers an affordable, outsourced experienced billing service dedicated solely to the needs of our ever-changing healthcare environment.
		VAT's foundation is from a hands-on understanding of the healthcare challenges that are faced on a daily basis.
		Thus, VAT Services was created with a strong background of business, operational experience, and healthcare administration - to help those healthcare providers get a better grasp of their practice.
	www.vatservicesplus.com (297 words)

	'VAT will curb tax evasion, increase revenue'
		Under VAT, the government must also ensure that false invoices are not made by the traders as this could lead to a major scam.
		The policy design of the proposed VAT enables a dealer to claim credit of the tax paid or payable on the purchase of any goods made from a dealer registered in the State.
		VAT implemented in India essentially replaces, sales tax while other taxes like octroi, excise duties, etc remain as they are.
	inhome.rediff.com /money/2005/feb/02inter.htm (2001 words)

	VAT (Site not responding. Last check: 2007-11-07)
		The contents of a Polish VAT invoice, and the terms and conditions of its issue, are strictly defined in the Minister of Finance Ordinance on the Implementation of the Regulations of the Act on the Tax on Goods, Services and Excise.
		The VAT provisions are regulated by the Minister of Finance's Ordinance which came into effect as of July 21 I997.
		The exemption is granted on condition that the VAT paying donor submits a written declaration to the tax office itemising the amount and type of goods and services provided which is countersigned by a central or local government office or an aid organisation.
	www.masterpage.com.pl /outlook/vat.html (1765 words)

	LBNL Audio Conferencing Tool (vat)
		Vat is an audio conferencing application developed by the Network Research Group of Lawrence Berkeley National Laboratory.
		Vat is based on the Draft Internet Standard Real-time Transport Protocol (RTP) developed by the IETF Audio/Video Transport working group.
		RTP is far superior to the original vat protocol and we hope it will soon become the default but in the interim we have to figure out the right sequence of tool deployment and sd/sdr changes to coordinate an orderly transition between the two protocols.
	www-nrg.ee.lbl.gov /vat (1585 words)

	BBC - h2g2 - VAT (Value Added Tax) - A528040
		VAT was first devised by a German economist during the 18th century.
		When the VAT system was devised, some goods and services were thought to be so important that you should pay less tax (or none) on them.
		As with all legislation, VAT law cannot keep up with the changes in society and must therefore be constantly interpreted to apply to current situations.
	www.bbc.co.uk /dna/h2g2/alabaster/A528040 (1047 words)

	ALPSP - VAT (Site not responding. Last check: 2007-11-07)
		VAT is zero rated on printed publications in the UK or Ireland; elsewhere in Europe, it is charged at the lowest available rate.
		However, VAT is chargeable at the full rate on electronic publications - this has recently been made unambiguous by a new EU ruling (which also obliges suppliers outside Europe to charge VAT to their European customers).
		VAT is not chargeable [on the cost of ALPSP Partnership memberships], given that we are supplying ALPSP's general range of membership benefits free and seeking to recover only the costs of the journal subscription [which is not VATable].
	www.alpsp.org /htp_vat.htm (286 words)

	VAT
		VAT applies to most types of translation, exceptions being made for literary translation and non-commercial translation.
		Bottom line: if my adding VAT is a problem to you, go to www.languagewire.com and submit the job for translation.
		The VAT reform issue has been rightly ridiculed at length in the media, and I won't add much to the ongoing debate here.
	www.bergvall.no /eng/vat.htm (345 words)

	Gurgaon Community Portal \|\| White Paper on VAT released
		Under 4 per cent VAT rate category, there would be the largest number of goods (about 270) common for all the states, comprising of items of basic necessities such as medicines and drugs, all agricultural industrial inputs, capital goods and declared goods, the White Paper said.
		VAT, Mr Chidambaram said "We have formed a rainbow coalition to undertake one of the biggest tax reforms since Independence." It was decided that states would have option to either levy 4 per cent or totally exempt food grains but it would be reviewed after one year.
		VAT is a system of selfassessment that experts hope will lead to transparency in tax collection and boost government revenue.
	gurgaonscoop.com /story/2005/1/18/112/22071 (2487 words)

	Independent, The (London): Going Independent: The `fiscal theme park' of VAT
		So, while VAT is a tax paid by the final consumer (generally private individuals), it is the UK's businesses which fill the role of unpaid tax collectors for the Government.
		This is generally done so that the VAT that is incurred on purchases from your suppliers can be reclaimed, or in order to add to the credibility of your embryonic business.
		VAT can be reclaimed on most purchases, provided these purchases are to be used for your business.
	www.findarticles.com /p/articles/mi_qn4158/is_200202/ai_n12595328 (1091 words)

	Vat Building (Site not responding. Last check: 2007-11-07)
		was built by Johann Casimir (1583-1592), the Administrator and guardian of Friedrich IV, for the purpose of containing the older "Great Vat" made by Michael Waerner of landau in the year 1591, The building is closely connected with the Frauenzimmer Building projecting to the north of it.
		The big vat cellar is accessible from the cellar of the King's Hall.
		The largest vat, however has remained intact upto the present day and is still the aim of all visitors to the castle.
	www.mediaspec.com /castles/hberg/castle/vat28.html (349 words)

	Townhall.com :: Columns :: The VAT by Bruce Bartlett (Site not responding. Last check: 2007-11-07)
		Looking at the data, we see that the average increase in VAT rates for countries where the tax was established before 1974 is 7 percentage points and the median is 6.5 percent.
		For those where the VAT was established later, the average is just 1 percent and the median is zero.
		Serious academic studies have concluded that the VAT cannot be blamed for raising the overall burden of taxation even in countries where it was a new tax and not a replacement for some existing tax.
	www.townhall.com /columnists/brucebartlett/bb20050308.shtml (896 words)

	Vat
		India's tryst with VAT commenced from 1st April 2005 with 21 states of 29 agreeing to go ahead with Value Added Tax in place of sales tax.
		The tax levied on the value manufacturers and retailers add to goods at each sale point in the chain, is to replace a web of sales taxes across the states that has led to duplicate taxation.
		Serious questions are being raised by traders, industry and the experts on how the fundamental principles of VAT have been undermined and ad-hocism displayed by states.
	www.smenetwork.net /vat.asp (251 words)

	Ernst & Young - Services & Solutions - Tax - Article - EU Internet VAT Rules
		As a result of these changes, EU VAT obligations fall on any business that is not resident in the European Union if it sells electronic services to private citizens in the European Union (and to certain non-business organizations).
		A business that is established outside the European Union may register for VAT in each Member State where it has customers or it may register for VAT in a single Member State, under a new facility introduced by the directive.
		VAT paid on business expenses is not deducted from the VAT charged to customers.
	www.ey.com /global/content.nsf/International/Tax_-_Article_-_EU_Internet_VAT_Rules (521 words)

	VAT
		Instead of calculating input and output VAT those using the scheme calculate the VAT payable by applying the appropriate flat rate for their trade sector to the VAT inclusive value of their business supplies in the period including reduced rate, zero rate and exempt supplies.
		The business retains any VAT charged to its customers but does not make a separate claim for input tax charged as this is covered by the flat rate.
		When a VAT registered person acquires goods in the UK from an EU supplier, output tax must be accounted for on the next VAT return, but wit an equivalent amount being deducted as input tax on the same return.
	www.alphalimited.co.uk /start_business/vat_schemes.htm (951 words)

	VAT Advantages (Site not responding. Last check: 2007-11-07)
		This can mean operating a tax exempt and VAT registered business from the Isle of Man and this is an ideal vehicle for trading within and outside the European Union.
		In the Isle of Man, VAT is levied at the standard United Kingdom rate of 17.5%, which is above the European minimum.
		If the recipient company is registered for VAT then the recipient company may claim back the VAT it has paid so if a company trades within the EU it is advantageous to be registered for VAT.
	www.ey.com /GLOBAL/content.nsf/Isle_of_Man/Tax_VATAdvantage (419 words)

	Euro VAT Refund - VAT Recovery, VAT Reclaim, VAT Management, VAT Registration (Site not responding. Last check: 2007-11-07)
		The tourist is not entitled to a refund of the VAT incurred on services, such as hotel and car rental.
		VAT registration should be done prior to the business event (however, it can, in some cases be done retroactively).
		The VAT refund rules are very complex and vary from country to country.
	www.eurovat.com /faq.html (454 words)

	vat tax questions
		Unlike a retail sales tax, VAT is charged and collected at each stage of the production process and not only on the final sale.
		VAT is normally borne by the consumer in the price paid for goods and services.
		Expenditures on which VAT is eligible for reclaim vary from country-to-country but may include hotel accommodations, car rentals, meals, petrol, conference and trade show costs, professional fees, training courses and inter-company expenditures.
	www.adoreinternational.com (568 words)

	Modified VIC and VAT Manuals (Site not responding. Last check: 2007-11-07)
		When it receives message from a user indicating he/she has a question, the color of the student's name changes to cyan, with a fl background (if the user decides to withdraw the question, the message is sent and the color returns to normal).
		Note: -r is used instead of -m, as in VAT, because -m option is used in VIC and in or-der to maintain compatibility with standard versions, the unused switch had to be utilized.
		Transmit is enabled by default, until the VAT application running in student mode is detected over the conference bus, in which case it becomes disabled and it remains so until the "enable" message from VAT is received.
	dynamo.ecn.purdue.edu /~ace/mbone/mteach/VicVat.html (708 words)

	VAT (Site not responding. Last check: 2007-11-07)
		Although their prices do include a degree of "hidden VAT" (VAT it has paid on its purchases, which it is not able to reclaim), they are likely to be able to offer a total price that is lower than a private operator who has to add up 25% of VAT.
		A further disadvantage of the VAT exemption for public operators is that it favors self-supply, i.e.
		D v W (case 384/98) was referred by the Austrian courts to the ECJ and concerned the liability to VAT of a genetic test carried out by a doctor at the request of a court dealing with a paternity suit.
	www.kc3.co.uk /~dt/VAT.htm (6089 words)

	Vat and Your Boat (Site not responding. Last check: 2007-11-07)
		But what cruising sailors want to know is how a VAT tax assessment might be applied to their boat, since the EU has mandated that an extended stay of a non-EU registered boat beyond 18 months within its combined members’ boundaries results automatically in compulsory importation of the boat and, consequently, liability for VAT.
		Thus, VAT can in practice be less of an issue in countries that prefer NOT to emphasize clearance paperwork of privately owned yachts and/or who don’t emphasize routine inspections.
		However, it may distort the reality of VAT enforcement and here’s why: The official decision to “restart the clock” is made by the authorities in the EU country into which one next clears the vessel; this decision certainly can not be made by a non-EU tax authority (e.g.
	www.svsarah.com /Whoosh/vat_and_your_boat.htm (3901 words)

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