000			01263nam a2200229Ia 4500
999			_c41646 _d41646
003			OSt
005			20201012211330.0
008			160316s2015 xxu||||| |||| 00| 0 eng d
020			_a 9781107617629
040			_cnls
082			_a336.271400 _bSCH
100			_aSchenk Alan
245			_aValue added tax : A comparative approach
250			_a2nd
260			_aCambridge _bCambridge University Press _c2015
300			_a543p _cxxxi
365			_bRs. 4,001
505			_aTable of 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.
650			_a1. Economics - Value Added Tax - U K
700			_aThuronyi Victor _aCui Wei
942			_2ddc _cBK