000			01820cam a2200229 i 4500
001			18853217
005			20260210053623.0
008			151112s2014 ne a b 000 0 eng
010			_a 2015464271
020			_a9789087222369 _q(pbk.)
020			_a908722236X _q(pbk.)
082			_a343.055 LAN
245	0	0	_aImproving VAT/GST : _bdesigning a simple and fraud-proof tax system / _cedited by Michael Lang and Ine Lejeune
264		1	_aAmsterdam : _bIBFD, _c2014.
300			_axxx, 710 p. : _bill. ; _c24 cm.
505			_aArgentina / 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.
650		0	_aValue-added tax _xLaw and legislation.
650		0	_aComparative law.
700	1		_aLang, Michael
700	1		_aLejeune, Ine
942			_2ddc _cBK
999			_c112080 _d112080