Alan Schenk: Value Added Tax | Taschenbuch

Cover: 9781107617629 | Value Added Tax | Alan Schenk (u. a.) | Taschenbuch | Englisch | 2016

Rückseite: 9781107617629 | Value Added Tax | Alan Schenk (u. a.) | Taschenbuch | Englisch | 2016

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Sprache: Englisch

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Beschreibung

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.

Über den Autor

Alan Schenk is a distinguished professor at Wayne State University Law School. He has taught VAT at other universities in the United States and abroad. Schenk is the author of numerous articles and of several books on value added tax and goods and services tax, in addition to the first edition of this book, which was co-authored with the late Oliver Oldman. For the past eighteen years, he served as a technical advisor for the IMF's legal department, drafting VAT laws and regulations. He has consulted for foreign governments, testified before the US Congress, and served as an expert in arbitrations involving VAT.

Inhaltsverzeichnis

1. Introduction; 2. Forms of consumption-based taxes and altering the tax base; 3. Varieties of VAT in use; 4. Registration, taxpayer, and taxable business activity; 5. Taxable supplies of goods and services and tax invoices; 6. The tax credit mechanism; 7. Introduction to cross-border aspects of VAT; 8. Timing and valuation rules; 9. Zero rating and exemptions and government entities and nonprofit organizations; 10. VAT evasion and avoidance; 11. Gambling and financial services (other than insurance); 12. Insurance; 13. Real property; 14. An anatomy of China's VAT; 15. Interjurisdictional aspects of VAT in federal countries and common markets.

Erscheinungsjahr:	2016
Fachbereich:	Internationales & ausländ. Recht
Genre:	Importe , Recht
Produktart:	Nachschlagewerke
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
ISBN-13:	9781107617629
ISBN-10:	1107617626
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Schenk, Alan Thuronyi, Victor Cui, Wei
Hersteller:	Cambridge University Press
Verantwortliche Person für die EU:	Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße:	229 x 152 x 31 mm
Von/Mit:	Alan Schenk (u. a.)
Erscheinungsdatum:	15.12.2016
Gewicht:	0,823 kg