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Więcej informacji o Value Added Tax

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Opis

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.

Szczegóły książki

Kategoria Książki po angielsku Law Laws of Specific jurisdictions Taxation & duties law

• Pełny tytuł: Value Added Tax
• Podtytuł: A Comparative Approach
• Autor: Alan Schenk, Victor Thuronyi, Wei Cui
• Język: Angielski
• Oprawa: Twarda
• Liczba stron: 576
• EAN: 9781107042988
• ISBN: 1107042984
• ID: 02785708
• Wydawca: Cambridge University Press
• Waga: 940 g
• Wymiary: 166 × 243 × 35 mm
• Data wydania: 09. February 2015

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