Value added tax : a comparative approach / Alan Schenk, Oliver Oldman.
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also...
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Full Text (via Cambridge) |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2007.
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| Series: | Cambridge tax law series.
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MARC
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| 100 | 1 | |a Schenk, Alan. | |
| 245 | 1 | 0 | |a Value added tax : |b a comparative approach / |c Alan Schenk, Oliver Oldman. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2007. | ||
| 300 | |a 1 online resource (xxxiii, 532 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Cambridge tax law series | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption. | |
| 520 | |a This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases. | ||
| 650 | 0 | |a Spendings tax |x Law and legislation. | |
| 650 | 0 | |a Taxation of articles of consumption |x Law and legislation. | |
| 650 | 0 | |a Value-added tax |x Law and legislation. | |
| 650 | 7 | |a Spendings tax |x Law and legislation. |2 fast |0 (OCoLC)fst01129528 | |
| 650 | 7 | |a Taxation of articles of consumption |x Law and legislation. |2 fast |0 (OCoLC)fst01144006 | |
| 650 | 7 | |a Value-added tax |x Law and legislation. |2 fast |0 (OCoLC)fst01163897 | |
| 700 | 1 | |a Oldman, Oliver. | |
| 776 | 0 | 8 | |i Print version: |z 9780521851121 |
| 830 | 0 | |a Cambridge tax law series. | |
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