Value Added Tax

Value Added Tax

AngličtinaMäkká väzbaTlač na objednávku
Schenk Alan
Cambridge University Press
EAN: 9781107617629
Tlač na objednávku
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Podrobné informácie

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.
EAN 9781107617629
ISBN 1107617626
Typ produktu Mäkká väzba
Vydavateľ Cambridge University Press
Dátum vydania 2. februára 2015
Stránky 576
Jazyk English
Rozmery 234 x 155 x 30
Krajina United Kingdom
Autori Cui Wei; Schenk Alan; Thuronyi Victor
Ilustrácie Worked examples or Exercises
Edícia 2 Revised edition
Séria Cambridge Tax Law Series