World Journal of VAT/GST Law Template
Write in a clean editor, then format for World Journal of VAT/GST Law in one click — DocuGuru applies the official Taylor & Francis template with author–year references and exports a submission-ready PDF plus the editable LaTeX source. Free to start.
About the World Journal of VAT/GST Law format
World Journal of VAT/GST Law is a peer-reviewed journal published by Taylor & Francis, covering Corporate Taxation and Avoidance, Taxation and Legal Issues, Taxation and Compliance Studies.
| Publisher | Taylor & Francis |
|---|---|
| Reference style | Author–year (Chicago, T&F) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." World Journal of VAT/GST Law 12 (3): 45–58.
Formats any DOI in World Journal of VAT/GST Law style. No sign-up. |
| Publishes research in | Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies Economic and Fiscal Studies Corporate Governance and Law |
| ISSN | 2048-8432 |
| h-index | 6 |
| i10-index | 3 |
| Total citations | 170 |
| Top institutions publishing here | Lund University |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Papers published in World Journal of VAT/GST Law per year
Citation impact of World Journal of VAT/GST Law by publication year
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Most-cited papers in World Journal of VAT/GST Law
With regard to the collection of VAT on electronically supplied services, the EU VAT Directive provides for reverse charging (in B2B) and a single registration scheme (in B2C). This paper challenges the efficiency of these collection mechanisms in a digital context, and in particular their practicability for suppliers (acting as tax collectors). It also discusses…
According to recent CJEU case law, fiscal neutrality is not a rule of primary law which can condition the validity of a provision of an European Directive; it is only a principle of interpretation, to be applied concurrently with the principle of strict interpretation of the VAT exemptions. In this article it is suggested that…
The taxation of cross-border transactions within federal or common markets presents significant challenges to the efficient and fair application of VAT. This article discusses the interstate tax jurisdiction and collection rules applied in the European Union, the United States and Canada. The analysis finds that while the destination principle is dominant, there are very important…
In this contribution, the author deals with some selected legal and practical issues related to the VAT treatment of cloud computing technologies. Cloud computing is major a phase of development and expansion, and is likely to have new tax challenges in the future. In particular, in the first part of the contribution some aspects of…