Value added tax a comparative approach
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also...
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| Sprache: | English |
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Cambridge University Press
2007
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| Schriftenreihe: | Cambridge tax law series
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Datensatz im Suchindex
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| contents | Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption |
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| dewey-full | 343.05/5 |
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| dewey-ones | 343 - Military, tax, trade & industrial law |
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| dewey-search | 343.05/5 |
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| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511618048 |
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| id | DE-604.BV043919182 |
| illustrated | Not Illustrated |
| index_date | 2024-09-20T13:29:36Z |
| indexdate | 2024-09-27T16:41:23Z |
| institution | BVB |
| isbn | 9780511618048 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029328263 |
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| physical | 1 online resource (xxxiii, 532 pages) |
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| publishDate | 2007 |
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| publisher | Cambridge University Press |
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| series2 | Cambridge tax law series |
| spellingShingle | Schenk, Alan Value added tax a comparative approach Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption Recht Value-added tax / Law and legislation Spendings tax / Law and legislation Taxation of articles of consumption / Law and legislation Rechtsvergleich (DE-588)4115712-6 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)4115712-6 (DE-588)4114557-4 (DE-588)4120509-1 (DE-588)4038416-0 |
| title | Value added tax a comparative approach |
| title_auth | Value added tax a comparative approach |
| title_exact_search | Value added tax a comparative approach |
| title_full | Value added tax a comparative approach Alan Schenk, Oliver Oldman |
| title_fullStr | Value added tax a comparative approach Alan Schenk, Oliver Oldman |
| title_full_unstemmed | Value added tax a comparative approach Alan Schenk, Oliver Oldman |
| title_short | Value added tax |
| title_sort | value added tax a comparative approach |
| title_sub | a comparative approach |
| topic | Recht Value-added tax / Law and legislation Spendings tax / Law and legislation Taxation of articles of consumption / Law and legislation Rechtsvergleich (DE-588)4115712-6 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Recht Value-added tax / Law and legislation Spendings tax / Law and legislation Taxation of articles of consumption / Law and legislation Rechtsvergleich Umsatzsteuerrecht Internationaler Vergleich Umsatzsteuer |
| url | https://doi.org/10.1017/CBO9780511618048 |
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