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Value Added Tax

Name: Value Added Tax
Brand: Cambridge University Press
SKU: 02785744
Price: 1853 CZK
Availability: InStock
Author: Alan Schenk
ISBN: 9781107617629

A Comparative Approach

Alan Schenk

Jazyk

Angličtina

Kniha Brožovaná

Libristo kód: 02785744

Nakladatelství Cambridge University Press, únor 2015

This book integrates legal, economic, and administrative materials about the value added tax (VAT) t... Celý popis

Libristo kód: 02785744

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1 853 Kč

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This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.