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Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)
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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 serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. In the new edition, the authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A new chapter on financial services has been added as well as an analysis of significant new cases.
DESCRIPTION:
Binding: Paperback
Dewey Decimal Number: 343.055
EAN: 9780521616560
ISBN: 0521616565
Label: Cambridge University Press
Manufacturer: Cambridge University Press
Number Of Items: 1
Number Of Pages: 560
Publication Date: 2007-01-22
Publisher: Cambridge University Press
Studio: Cambridge University Press
SIMILAR ITEMS:
• The Value Added Tax: International Practice and Problems
• Value Added Tax: Concepts, Policy Issues, and Oecd Experiences
• Value-Added Tax: Administrative and Policy Issues (Occasional Paper, 88)
• The Modern Vat
• Comparative Income Taxation: A Structural Analysis (Introduction to Law Series)
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