Value added tax :: a comparative approach /
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge ; New York :
Cambridge University Press,
2007.
|
| Ausgabe: | [Rev. ed.]. |
| Schriftenreihe: | Cambridge tax law series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource (xxxiii, 532 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 0521851122 9780521851121 0521616565 9780521616560 051124990X 9780511249907 0511247745 9780511247743 9780511250415 051125041X 9786610702503 6610702500 |
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| 250 | |a [Rev. ed.]. | ||
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| author | Schenk, Alan |
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| 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. |
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| id | ZDB-4-EBA-ocn213380254 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:16:18Z |
| institution | BVB |
| isbn | 0521851122 9780521851121 0521616565 9780521616560 051124990X 9780511249907 0511247745 9780511247743 9780511250415 051125041X 9786610702503 6610702500 |
| language | English |
| oclc_num | 213380254 |
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| physical | 1 online resource (xxxiii, 532 pages) : illustrations |
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| publishDate | 2007 |
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| spelling | Schenk, Alan. http://id.loc.gov/authorities/names/n88071721 Value added tax : a comparative approach / Alan Schenk, Oliver Oldman. [Rev. ed.]. Cambridge ; New York : Cambridge University Press, 2007. 1 online resource (xxxiii, 532 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Cambridge tax law series Includes bibliographical references and index. Print version record. 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. Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Spendings tax Law and legislation. http://id.loc.gov/authorities/subjects/sh94005644 Taxation of articles of consumption Law and legislation. http://id.loc.gov/authorities/subjects/sh89006672 LAW Military. bisacsh Spendings tax Law and legislation fast Taxation of articles of consumption Law and legislation fast Value-added tax Law and legislation fast Oldman, Oliver. http://id.loc.gov/authorities/names/n50025089 Print version: Schenk, Alan. Value added tax. [Rev. ed.]. Cambridge ; New York : Cambridge University Press, 2007 (DLC) 2006008216 Cambridge tax law series. http://id.loc.gov/authorities/names/no2006134461 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=174458 Volltext |
| spellingShingle | Schenk, Alan Value added tax : a comparative approach / Cambridge tax law series. 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. Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Spendings tax Law and legislation. http://id.loc.gov/authorities/subjects/sh94005644 Taxation of articles of consumption Law and legislation. http://id.loc.gov/authorities/subjects/sh89006672 LAW Military. bisacsh Spendings tax Law and legislation fast Taxation of articles of consumption Law and legislation fast Value-added tax Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85141933 http://id.loc.gov/authorities/subjects/sh94005644 http://id.loc.gov/authorities/subjects/sh89006672 |
| 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, Oliver Oldman. |
| title_fullStr | Value added tax : a comparative approach / Alan Schenk, Oliver Oldman. |
| title_full_unstemmed | Value added tax : a comparative approach / Alan Schenk, Oliver Oldman. |
| title_short | Value added tax : |
| title_sort | value added tax a comparative approach |
| title_sub | a comparative approach / |
| topic | Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Spendings tax Law and legislation. http://id.loc.gov/authorities/subjects/sh94005644 Taxation of articles of consumption Law and legislation. http://id.loc.gov/authorities/subjects/sh89006672 LAW Military. bisacsh Spendings tax Law and legislation fast Taxation of articles of consumption Law and legislation fast Value-added tax Law and legislation fast |
| topic_facet | Value-added tax Law and legislation. Spendings tax Law and legislation. Taxation of articles of consumption Law and legislation. LAW Military. Spendings tax Law and legislation Taxation of articles of consumption Law and legislation Value-added tax Law and legislation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=174458 |
| work_keys_str_mv | AT schenkalan valueaddedtaxacomparativeapproach AT oldmanoliver valueaddedtaxacomparativeapproach |