Research Catalog
Value added tax : a comparative approach /
- Title
- Value added tax : a comparative approach / Alan Schenk, Oliver Oldman.
- Author
- Schenk, Alan.
- Publication
- Cambridge ; New York : Cambridge University Press, 2007.
- Supplementary Content
- Publisher description
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2 Items
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
Not available - Please for assistance. | Text | Use in library | K4573 .S337 2007 | Off-site |
Not available - Please for assistance. | Text | Use in library | Off-site |
Details
- Additional Authors
- Oldman, Oliver.
- Description
- xxxiii, 532 p. : ill.; 24 cm.
- Series Statement
- Cambridge tax law series
- Subjects
- Bibliography (note)
- Includes bibliographical references and index.
- Contents
- 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
- 0521851122 (hardback)
- 9780521851121 (hardback)
- 0521616565 (pbk.)
- 9780521616560 (pbk.)
- LCCN
- 2006008216
- Owning Institutions
- Princeton University Library