Value added tax : a comparative approach
Author(s)
Bibliographic Information
Value added tax : a comparative approach
(Cambridge tax law series)
Cambridge University Press, 2015
2nd ed
- : hardback
- : pbk
Available at 19 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. 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. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Table of Contents
- 1. Introduction
- 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 organizations
- 10. VAT evasion and avoidance
- 11. Gambling and financial services (other than insurance)
- 12. Insurance
- 13. Real property
- 14. An anatomy of China's VAT
- 15. Interjurisdictional aspects of VAT in federal countries and common markets.
by "Nielsen BookData"