Value Added Tax : A Comparative Approach


Alan. Schenk
Bok Engelsk 2007 · Electronic books.
Annen tittel
Utgitt
Cambridge : : Cambridge University Press, , 2007.
Omfang
1 online resource (570 p.)
Opplysninger
Description based upon print version of record.. - Cover; Half-title; Title; Copyright; Dedication; Contents; List of Tables, Figures, and Charts; List of Cases; Preface to the Revised Edition; 1 Survey of Taxes on Consumption and Income, and Introduction to Value Added Tax; 2 Forms of Consumption-Based Taxes and Altering the Tax Base; 3 Varieties of VAT in Use; 4 Registration, Taxpayer, and Taxable Business Activity; 5 Taxable Supplies of Goods and Services, and Tax Invoices; 6 The Tax Credit Mechanism; 7 Introduction to Cross-Border Aspects of VAT; 8 Timing and Valuation Rules. - 9 Zero Rating and Exemptions and Government Entities and Nonprofit Organizations10 Gambling and Financial Services (Other than Insurance); 11 Insurance; 12 Interjurisdictional Aspects of VAT in Federal Countries and Common Markets; 13 Real Property; 14 Proposals for U.S. Tax on Consumption; Appendix A: VATs Worldwide; Appendix B: Commonwealth of New Vatopia Value Added Tax Act; Index. - 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.
Emner
Sjanger
Dewey
ISBN
0521616565. - 0521851122. - 9780521616560. - 9780521851121

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