Library Catalogue
Improving VAT/GST : designing a simple and fraud-proof tax system /
Improving VAT/GST : designing a simple and fraud-proof tax system /
edited by Michael Lang and Ine Lejeune
- xxx, 710 p. : ill. ; 24 cm.
Argentina / Ricardo Tavieres and Rodolfo Feito Australia / Rebecca Millar and Lorenna Moon Brazil / Celso Grazioli and Elidie Bifano Chile / Sandra Benedetto China / Wei Cui and Alan Wu India / Ramarathnapuram Muralidharan and Monika Arora Japan / Yumi Nishiyama and Kotaku Kimu Mexico / César Augusto Domínguez Crespo New Zealand / David White and Eugen Trombitas Norway / Espen Qvist The Russian Federation / Irina Popova Singapore / Soo How Koh South Africa / Jennifer Roeleveld Switzerland / Claude Grosjean and Niklaus Honauer Ukraine / Viktoria Tymoshenko VAT neutrality from an EU perspective / Ine Lejeune and Jeanine Daou VAT groups / Mandy Gabriël and Herman van Kesteren Head office--branch transactions / Eleonor Kristoffersson Financial services / Ad van Doesum and Gert-Jan van Norden Anti-avoidance rules / Pasquale Pistone Advance rulings / Madeleine M.W.D. Merkx VAT gap from an EU perspective / Ine Lejeune and Jeanine Daou Compliance costs and costs of collection / Ine Lejeune, Wim De Clercq and Mathieu Van De Putte Conclusions: Designing a simple and fraud-proof VAT system / Ine Lejeune and Jeanine Daou.
9789087222369 908722236X
2015464271
Value-added tax--Law and legislation.
Comparative law.
343.055 LAN
Argentina / Ricardo Tavieres and Rodolfo Feito Australia / Rebecca Millar and Lorenna Moon Brazil / Celso Grazioli and Elidie Bifano Chile / Sandra Benedetto China / Wei Cui and Alan Wu India / Ramarathnapuram Muralidharan and Monika Arora Japan / Yumi Nishiyama and Kotaku Kimu Mexico / César Augusto Domínguez Crespo New Zealand / David White and Eugen Trombitas Norway / Espen Qvist The Russian Federation / Irina Popova Singapore / Soo How Koh South Africa / Jennifer Roeleveld Switzerland / Claude Grosjean and Niklaus Honauer Ukraine / Viktoria Tymoshenko VAT neutrality from an EU perspective / Ine Lejeune and Jeanine Daou VAT groups / Mandy Gabriël and Herman van Kesteren Head office--branch transactions / Eleonor Kristoffersson Financial services / Ad van Doesum and Gert-Jan van Norden Anti-avoidance rules / Pasquale Pistone Advance rulings / Madeleine M.W.D. Merkx VAT gap from an EU perspective / Ine Lejeune and Jeanine Daou Compliance costs and costs of collection / Ine Lejeune, Wim De Clercq and Mathieu Van De Putte Conclusions: Designing a simple and fraud-proof VAT system / Ine Lejeune and Jeanine Daou.
9789087222369 908722236X
2015464271
Value-added tax--Law and legislation.
Comparative law.
343.055 LAN