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  • 1
    Online Resource
    Online Resource
    Value added tax : a comparative approach (2015)
    Cambridge :Cambridge University Press,
    Details
    UID:
    almahu_9947413868702882
    Format: 1 online resource (xxxi, 543 pages) : , digital, PDF file(s).
    Edition: Second edition.
    ISBN: 9781107337671 (ebook)
    Series Statement: Cambridge tax law series
    Content: 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.
    Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015). , 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.
    Additional Edition: Print version: ISBN 9781107042988
    Language: English
    URL: https://doi.org/10.1017/CBO9781107337671
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    HU Berlin
    FU Berlin
  • 2
    Online Resource
    Online Resource
    Value Added Tax : A Comparative Approach (2015)
    Cambridge : Cambridge University Press
    Details
    UID:
    gbv_859312240
    Format: 1 online resource (576 pages)
    Edition: 2nd ed
    ISBN: 9781107042988 , 9781107042988 , 9781107337671 , 9781107617629
    Series Statement: Cambridge Tax Law Series
    Content: 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
    Note: Title from publisher's bibliographic system (viewed on 12 Feb 2016)
    Additional Edition: ISBN 9781107042988
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781107042988
    Language: English
    Subjects: Economics , Law
    RVK:
    PP 8105
    RVK:
    QL 530
    RVK:
    QL 641
    Keywords: Umsatzsteuer ; Rechtsvergleich
    DOI: 10.1017/CBO9781107337671
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
  • 3
    Book
    Book
    Value added tax : a comparative approach (2015)
    New York, NY : Cambridge Univ. Press
    Details
    UID:
    b3kat_BV042166359
    Format: XXX, 543 S.
    Edition: 2. ed.
    ISBN: 9781107042988 , 9781107617629
    Series Statement: Cambridge tax law series
    Language: English
    Subjects: Economics
    RVK:
    QL 530
    RVK:
    QL 641
    Keywords: Umsatzsteuer ; Rechtsvergleich ; Umsatzsteuerrecht ; Internationaler Vergleich
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    HWR Berlin get availability status
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