| LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2014027840 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781107042988 (hardback) |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781107617629 (paperback) |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Call number |
336.2714 SC VA |
| MAIN ENTRY--PERSONAL NAME |
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| Authors |
Schenk, Alan |
| TITLE STATEMENT |
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| Title |
Value added tax : |
| Subtitle |
a comparative approach |
| Statement of responsibility, etc |
Alan Schenk, Victor Thuronyi, Wei Cui |
| EDITION STATEMENT |
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| Edition |
2nd ed. |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication |
United Kingdom : |
| Publisher |
Cambridge University Press, |
| Date |
c2015. |
| PHYSICAL DESCRIPTION |
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| Extent |
xxxi, 543 pages ; |
| Size |
25 cm. |
| SERIES STATEMENT |
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| Series statement |
Cambridge tax law series |
| CONTENTS |
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| Contents |
Machine generated contents note: 1. Introduction; 2. Consumption tax forms and base alterations; 3. Varieties of VAT in use; 4. Registration, taxpayer, and taxable business activity; 5. Taxable supplies and tax invoices; 6. The tax credit mechanism; 7. Introduction to cross-border aspects of VAT; 8. Timing and valuation rules; 9. Zero rating , exemptions, and exempt entities; 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. |
| SUMMARY |
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| Summary |
"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"-- |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Value-added tax |
| General |
Law and legislation |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Spendings tax |
| General |
Law and legislation |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Taxation of articles of consumption |
| Geographic |
Law and legislation |
| ADDED ENTRY |
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| Name |
Thuronyi, Victor |
| ADDED ENTRY |
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| Name |
Cui, Wei |
| ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
https://uowd.box.com/s/flrxtfj81i7r8539f4au7lebgvyhicxy |
| Public note |
Location Map |
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5907 |
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5910 |
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5911 |
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6236 |