| Harmonizing Taxation of Interstate Trade under a Sub- National Value Added Tax: Lessons from International Experience Tax
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| Mahesh C Purohit |
VAT has been introduced in a large number of countries. However, it is
no coincidence that it has not been possible to introduce a fully
harmonised VAT in any of the federations. This paper presents case
studies of the structure of VAT in a few select federal countries, such
as Brazil, Canada and India. It illustrates the case of the European
Union (EU), drawing upon the harmonised features of VAT in its Member
States. The paper also derives lessons from these case studies in order
to recommend a suitable structure of taxation of interstate trade for a
sub-national VAT in India.
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