Value added tax : a comparative approach Alan Schenk, Wayne State University School of Law; Victor Thuronyi, International Monetary Fund Legal Department (retired); Wei Cui, University of British Columbia, Faculty of Law.
Series: Cambridge tax law seriesPublication details: USA Cambridge university press 2014Edition: Second editionDescription: xxxi, 543 pages ; 25 cmISBN:- 9781107617629 (paperback)
- 336.2/714 23
- K4573.S337 2015
Item type | Current library | Call number | Status | Date due | Barcode | Item holds | |
---|---|---|---|---|---|---|---|
BOOK | Strathmore University (Anjarwalla & Khanna Library) Open Shelf | K4573.S337 2015 | Available | 97089 | |||
BOOK | Strathmore University (Anjarwalla & Khanna Library) Open Shelf | K4573.S337 2015 | Available | 97088 | |||
BOOK | Strathmore University (Anjarwalla & Khanna Library) Open Shelf | K4573.S337 2015 | Available | 97087 | |||
BOOK | Strathmore University (Anjarwalla & Khanna Library) Open Shelf | K4573.S337 2015 | Available | 97086 | |||
BOOK | Strathmore University (Anjarwalla & Khanna Library) Open Shelf | K4573.S337 2015 | Available | 97085 |
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"--
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