Value added tax: a comparative approach
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 insig...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Cambridge University Press
2015
|
| Ausgabe: | Second edition |
| Schriftenreihe: | Cambridge Tax Law Series
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 UER01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 12 Feb 2016) |
| Beschreibung: | 1 Online-Ressource (xxxii, 534 Seiten) |
| ISBN: | 9781107337671 |
| DOI: | 10.1017/CBO9781107337671 |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:28:24Z |
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| isbn | 9781107337671 |
| language | English |
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| spelling | Schenk, Alan Verfasser (DE-588)171014103 aut Value added tax a comparative approach Alan Schenk, Victor Thuronyi, Wei Cui Second edition New York, NY Cambridge University Press 2015 1 Online-Ressource (xxxii, 534 Seiten) txt rdacontent c rdamedia cr rdacarrier Cambridge Tax Law Series Title from publisher's bibliographic system (viewed on 12 Feb 2016) 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 Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Umsatzsteuerrecht (DE-588)4114557-4 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 s Rechtsvergleich (DE-588)4115712-6 s 1\p DE-604 Umsatzsteuerrecht (DE-588)4114557-4 s Internationaler Vergleich (DE-588)4120509-1 s 2\p DE-604 Thuronyi, Victor Verfasser (DE-588)170154238 aut Cui, Wei Verfasser (DE-588)17082991X aut Erscheint auch als Druckausgabe 978-1-107-04298-8 Erscheint auch als Druckausgabe 978-1-107-61762-9 https://doi.org/10.1017/CBO9781107337671 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Schenk, Alan Thuronyi, Victor Cui, Wei Value added tax a comparative approach Umsatzsteuer (DE-588)4038416-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4038416-0 (DE-588)4115712-6 (DE-588)4114557-4 (DE-588)4120509-1 |
| title | Value added tax a comparative approach |
| title_auth | Value added tax a comparative approach |
| title_exact_search | Value added tax a comparative approach |
| title_full | Value added tax a comparative approach Alan Schenk, Victor Thuronyi, Wei Cui |
| title_fullStr | Value added tax a comparative approach Alan Schenk, Victor Thuronyi, Wei Cui |
| title_full_unstemmed | Value added tax a comparative approach Alan Schenk, Victor Thuronyi, Wei Cui |
| title_short | Value added tax |
| title_sort | value added tax a comparative approach |
| title_sub | a comparative approach |
| topic | Umsatzsteuer (DE-588)4038416-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Umsatzsteuer Rechtsvergleich Umsatzsteuerrecht Internationaler Vergleich |
| url | https://doi.org/10.1017/CBO9781107337671 |
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