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
Keywords:
Umsatzsteuer
;
Rechtsvergleich
DOI:
10.1017/CBO9781107337671
URL:
Volltext
(URL des Erstveröffentlichers)
URL:
Volltext
(lizenzpflichtig)
