VAT Exemptions - Consequences and Design Alternatives (Hardcover)

This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters - by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions - grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable? Are alternative legal designs possible? Are such alternatives necessary? What new problems do such designs give rise to? The authors emphasize in particular the design alternatives to exemptions that characterize 'modern' VAT and the newly proposed 'post-modern' VAT, both those that are already in operation in some countries and others that have not yet been attempted anywhere in the world. Among the core issues discussed are the following: 'out-of-scope' supplies and suppliers; merit or concessional exemptions for, e.g., charities, healthcare, cultural activities, and education services; and 'technical' exemptions applied to, e.g., gambling, immovable property, financial and insurance services.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	2013
First published:	February 2013
Authors:	Rita de la Feria
Dimensions:	242 x 158 x 26mm (L x W x T)
Format:	Hardcover - Cloth over boards
Pages:	392
ISBN-13:	978-90-411-3276-5
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-3276-7
Barcode:	9789041132765

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