Cambridge Tax Law Ser.: Value Added Tax : A Comparative Approach by Oliver Oldman and Alan Schenk (2007, Hardcover)

Cambridge University Press

0521851122

9780521851121

52621482

Oliver Oldman, Alan Schenk

Value Added Tax : a Comparative Approach

Hardcover

English

2007

Cambridge Tax Law Ser.

Textbook

560 Pages

9.5in

1.2in

6.4in

32.3 Oz

K4573 .S337 2007

1. Survey of taxes on consumption and income and introduction to Value Added Tax; Appendix A to chapter 1 - development taxation; 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 non-profit organizations; 10. Gambling and financial services (other than insurance); 11. Insurance; 12. Inter-jurisdictional aspects of VAT in federal countries and common markets; 13. Real property; 14. Proposals for US tax on consumption; Appendices.

2006

Scholarly & Professional

Taxation / General, International

2006-008216

343.05/5

22

Yes

Law, Business & Economics