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Value added tax : (Schenk Alan)
Bibliographical information (record 195526)
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Value added tax :
Subtitle:
 a comparative approach /
Author:
 Schenk Alan Search in Online Databases

Publisher:
Cambridge University Press,
ISBN:
 0521851122
Edition:
 2007.
Classification:
 K4573
Dewey:
 343.05/5
URL:
http://www.loc.gov/catdir/enhancements/fy0642/2006008216-d.html
http://www.loc.gov/catdir/enhancements/fy0642/2006008216-t.html
Additional related names
Detailed notes
    - Includes bibliographical references and index.
    - 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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Status
Library
Section
4746434019
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