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Value added tax and direct taxation : similarities and differences / Editors:Michael Lang, Peter Melz, Eleonor Kristoffersson.
- Format:
- Book
- Language:
- English
- Subjects (All):
- Skatter og afgifter.
- Direkte skatter.
- Value added tax.
- Skatteret.
- Tax law.
- Value-added tax--Law and legislation.
- Taxation of articles of consumption--Law and legislation.
- Direct taxation--Law and legislation.
- Direkte Steuer.
- Steuersystem.
- Umsatzsteuer.
- Kongress--Wien--2009.
- Wien (2009).
- Local Subjects:
- Skatter og afgifter.
- Direkte skatter.
- Value added tax.
- Skatteret.
- Tax law.
- Value-added tax--Law and legislation.
- Taxation of articles of consumption--Law and legislation.
- Direct taxation--Law and legislation.
- Direkte Steuer.
- Steuersystem.
- Umsatzsteuer.
- Kongress--Wien--2009.
- Wien (2009).
- Physical Description:
- 1296 s.
- Place of Publication:
- Amsterdam : IBFD, 2009.
- Summary:
- Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes. This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions
- Notes:
- Met lit. opg.
- ISBN:
- 9789087220600
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