Value added tax : a comparative approach / Alan Schenk, Wei Cui.

Format:

Book

Author/Creator:

Schenk, Alan, author.

Thuronyi, Victor, author.

Cui, Wei, 1970- author.

Series:

Cambridge tax law series

Language:

English

Subjects (All):

Value-added tax--Law and legislation.

Value-added tax.

Spendings tax--Law and legislation.

Spendings tax.

Taxation of articles of consumption--Law and legislation.

Taxation of articles of consumption.

Physical Description:

1 online resource (xxxi, 543 pages) : digital, PDF file(s).

Edition:

Second edition.

Place of Publication:

Cambridge : Cambridge University Press, 2015.

System Details:

text file

PDF

Summary:

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.

Contents:

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.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9781107337671

Access Restriction:

Restricted for use by site license.