Value added tax : a comparative approach
Alan Schenk; Oliver Oldman
| Year of publication: |
2007 ; [Rev. ed.]
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|---|---|
| Authors: | Schenk, Alan ; Oldman, Oliver |
| Publisher: |
Cambridge [u.a.] : Cambridge Univ. Press |
| Subject: | Umsatzsteuer | Sales tax | Welt | World | Umsatzsteuerrecht |
| Description of contents: | Table of Contents [gbv.de] ; Table of Contents [loc.gov] ; Description [loc.gov] |
| Extent: | XXXIII, 532 S. graph. Darst. 24 cm |
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| Series: | |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Includes bibliographical references and index Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption |
| ISBN: | 0-521-85112-2 ; 0-521-61656-5 ; 978-0-521-85112-1 ; 978-0-521-61656-0 |
| Classification: | Steuerrecht |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003292018