Ebook Trading Places?: VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross-border supplies of Services in the Digital Age (Second Edition)
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Trading Places?: VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross-border supplies of Services in the Digital Age (Second Edition)
Ebook Trading Places?: VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross-border supplies of Services in the Digital Age (Second Edition)
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Product details
Paperback: 440 pages
Publisher: Spiramus Press (May 31, 2016)
Language: English
ISBN-10: 1910151327
ISBN-13: 978-1910151327
Product Dimensions:
6.2 x 0.9 x 9.2 inches
Shipping Weight: 1.5 pounds (View shipping rates and policies)
Average Customer Review:
5.0 out of 5 stars
1 customer review
Amazon Best Sellers Rank:
#1,062,216 in Books (See Top 100 in Books)
AN IMPORTANT RE-STATEMENT ON TRADE FACILITATION RELIEFS FROM THE SPECIALIST SPIRAMUS PRESSAn appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green ChambersIt has been said recently that we are now entering the fourth Industrial Revolution in this second decade of the 21st century so Andrew Rimmer’s new second edition of “Trading Places?†is a most welcome read to keep us all freshly informed as the European Union facing an uncertain future after Brexit and its longer-term implications for the continent.We feel that Spiramus Press publications are always a pleasure to review for the professional practitioner because they continue to provide us with practical information relevant to running a business and “Trading Places?†is no exception with what is on offer here.We have to say that the problem here was that when reading this important and detailed book, one was reminded infrequently of the excellent film of the same name although the fiscal subject matter was somewhat different with Eddie Murphy and Dan Ackroyd as the lead figures in an adult black comedy which we could not really describe in the same way with trade facilitation reliefs!What Rimmer has produced with his second edition (the first appeared in 2010) is neatly describes as a work which introduces the main concepts and trade facilitation reliefs that businesses need to understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities under the current rules.The publishers say that the worst-case scenario would be for an importer to have their goods still remaining (if we can use that word) within Customs' control, instead of being where they are needed because the correct procedures have not been followed.And, of course, allied to this is the need for businesses to secure the release of their goods whilst paying as little import duty and import VAT as possible. Entrepreneurs know that whilst import VAT is recoverable by most businesses, it is still remains a major cash-flow cost which has to be funded. Import duty is an “absolute cost†therefore importers certainly need to review all available means to reduce or remove the duty payable.In addition, Andrew Rimmer highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed. This short but detailed paperback also explains its main purpose to provide “commentary on export procedures and the VAT treatment of intra-EU trading, including potential fiscal barriers to exploiting non-UK marketsâ€.Rimmer aims in this second edition to introduce the myriad rules concerning intangible services and the taxation of downloaded digitized products and he carries out this task very well indeed in the house style used by Spiramus. Whilst the rules can be said “to be easy to follow, as ever with VAT understanding the exact nature of the service, how it is provided, and where it is consumed are all fundamental problems to be grappled withâ€.In our view, chapters on potential pitfalls and planning for international trade provide the reader with an overview of 'best-practice' when looking to import or export goods, or when setting out to supply services internationally. It is certainly a book which is a boon for both accountants and lawyers involved in trade facilitation.The publication date is 2016.
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