Value added tax : a comparative approach in theory and practice
著者
書誌事項
Value added tax : a comparative approach in theory and practice
Transnational Publishers, c2001
- タイトル別名
-
Value added tax : a comparative approach
大学図書館所蔵 全11件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
"Including the consolidated text of the EU sixth VAT directive"--On cover
Addendum ([8] p.) inserted
Includes bibliographical references and index
内容説明・目次
内容説明
This comparative examination of Value Added Taxes worldwide covers both theory and practice and is intended for an audience of students, teachers, researchers, government officials, and practitioners. The authors are American law professors, both teachers of courses on VAT and long time members of the ABA's Committee on Value Added Tax (recently the Committee on Alternative Tax Systems).
The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the year 2000. Thereafter, the authors present the legal concepts and definitions displayed in VAT laws and elaborated by the courts of Europe and New Zealand. Comparison is made from time to time with American experience with state retail sales taxes. Application of VATs to particular activities is examined in separate chapters devoted to banking, insurance, real estate, and nonprofit organizations. Particular attention is paid to cross-border situations whether international, within the European Union and other country groupings, or within federal countries. The special problems of telecommunications, transportation and E-commerce are covered together in one chapter.
A feature of the book of particular use to practitioners as well as students and scholars is an appendix of more than 100 pages, which sets forth the consolidated text of the European Union's famous Sixth Directive. It serves as the governing statutory document for the VATs in EU member countries and is the subject of interpretation and application in many of the litigated cases included or referred to in the book.
Published under the Transnational Publishers imprint.
目次
- Survey of tax consumption and indirect taxes and introduction to value added tax
- forms of consumption-based taxes and altering the tax base
- registration, business activity and taxable sales of goods and services
- time of supply and valuation rules
- the tax credit mechanism
- zero rating and exemptions
- introduction to cross-border aspects of VAT and the service sector
- governmental entities and nonprofit organizations
- financial services
- insurance
- real property
- inter-jurisdictional aspects of VAT in federal countries and common markets
- telecommunications, electronic commerce and transportation
- transition rules under a value added tax
- proposals for US tax on consumption
- appendix A -VAT and sales tax rates around the world
- appendix B - integrated text of the sixth directive
- appendix C - ABA model VAT statute.
「Nielsen BookData」 より