Value added tax : a comparative approach
By: Schenk, Alan
Title By: Thuronyi, Victor | Cui, Wei
Material type: BookSeries: Cambridge tax law series.Publisher: United Kingdom : Cambridge University Press, c2015.Edition: 2nd ed.Description: xxxi, 543 pages ; 25 cm.ISBN: 9781107042988 (hardback); 9781107617629 (paperback)Subject(s): Value-added tax -- Law and legislation | Spendings tax -- Law and legislation | Taxation of articles of consumption -- Law and legislationDDC classification: 336.2714 SC VA Online resources: Location MapItem type | Home library | Call number | Status | Date due | Barcode | Item holds |
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REGULAR | University of Wollongong in Dubai Main Collection | 336.2714 SC VA (Browse shelf) | Available | T0056774 |
, Shelving location: Main Collection Close shelf browser
336.206 MU DI Dirty secrets : | 336.24150973 WE TA Take back the center : | 336.243 KE SM Small business tax opportunities / | 336.2714 SC VA Value added tax : | 336.30973 PA TH The path to prosperity : a blueprint for American renewal : fiscal year 2013 budget resolution / | 336.34 LE PU The public debt problem : | 336.340973 BO EM Empire of debt : |
Includes bibliographical references and index.
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.
"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"--