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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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2007
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| Schriftenreihe: | Cambridge tax law series
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 URL des Erstveröffentlichers |
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Inhaltsangabe:
- 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