| Document Type
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BL
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| Record Number
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1008413
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| Doc. No
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b762783
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| Main Entry
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Schenk, Alan.
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| Title & Author
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Value added tax : : a comparative approach /\ Alan Schenk, Oliver Oldman.
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| Edition Statement
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[Rev. ed.].
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| Publication Statement
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Cambridge ;New York :: Cambridge University Press,, 2007.
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| Series Statement
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Cambridge tax law series
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| Page. NO
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1 online resource (xxxiii, 532 pages) :: illustrations
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| ISBN
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0511247745
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: 051124990X
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: 051125041X
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: 0521616565
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: 0521851122
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: 6610702500
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: 9780511247743
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: 9780511249907
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: 9780511250415
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: 9780521616560
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: 9780521851121
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: 9786610702503
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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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.
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| Subject
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Spendings tax-- Law and legislation.
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| Subject
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Taxation of articles of consumption-- Law and legislation.
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| Subject
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Value-added tax-- Law and legislation.
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LAW-- Military.
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| Subject
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Spendings tax-- Law and legislation.
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| Subject
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Taxation of articles of consumption-- Law and legislation.
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| Subject
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Value-added tax-- Law and legislation.
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| Dewey Classification
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343.05/5
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| LC Classification
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K4573.S337 2007eb
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| Added Entry
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Oldman, Oliver.
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