Value Added Tax - A Comparative Approach (Hardcover, 2nd Revised edition)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Tax Law Series
Release date:	February 2015
Authors:	Alan Schenk • Victor Thuronyi • Wei Cui
Dimensions:	229 x 152 x 32mm (L x W x T)
Format:	Hardcover
Pages:	576
Edition:	2nd Revised edition
ISBN-13:	978-1-107-04298-8
Categories:	Books > Law > Jurisprudence & general issues > Comparative law Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-107-04298-4
Barcode:	9781107042988

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