Library Catalogue
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Value added tax : a comparative approach / Alan Schenk, Victor Thuronyi, and Wei Cui.
Publisher: New York : Cambridge University Press, 2015Edition: Second editionDescription: xxxi, 543 p. ; 25 cmISBN:- 9781107617629 (pbk.)
- 336.2714 SCH
Contents:
1. Introduction; 2. Forms of consumption-based taxes and altering the tax base; 3. Varieties of VAT in use; 4. Registration, taxpayer, and taxable business activity; 5. Taxable supplies of goods and services and tax invoices; 6. The tax credit mechanism; 7. Introduction to cross-border aspects of VAT; 8. Timing and valuation rules; 9. Zero rating and exemptions and government entities and nonprofit organizations; 10. VAT evasion and avoidance; 11. Gambling and financial services (other than insurance); 12. Insurance; 13. Real property; 14. An anatomy of China's VAT; 15. Interjurisdictional aspects of VAT in federal countries and common markets.
| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
BOOKs
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NLS | 336.2714 SCH (Browse shelf(Opens below)) | Available | 34981 |
1. Introduction; 2. Forms of consumption-based taxes and altering the tax base; 3. Varieties of VAT in use; 4. Registration, taxpayer, and taxable business activity; 5. Taxable supplies of goods and services and tax invoices; 6. The tax credit mechanism; 7. Introduction to cross-border aspects of VAT; 8. Timing and valuation rules; 9. Zero rating and exemptions and government entities and nonprofit organizations; 10. VAT evasion and avoidance; 11. Gambling and financial services (other than insurance); 12. Insurance; 13. Real property; 14. An anatomy of China's VAT; 15. Interjurisdictional aspects of VAT in federal countries and common markets.