Value added tax a comparative approach/ [Rev. ed.]

상세정보

자료유형	단행본
서명/저자사항	Value added tax : a comparative approach/ Alan Schenk, Oliver Oldman.
개인저자	Schenk, Alan.  Oldman, Oliver.
판사항	[Rev. ed.].
발행사항	Cambridge. New York: Cambridge University Press, 2007.
형태사항	xxxiii, 532 p.: ill.; 24 cm.
총서사항	Cambridge tax law series
ISBN	9780521616560 (pbk.): 0521851122 (hardback) 9780521851121 (hardback) 0521616565 (pbk.)
서지주기	Includes bibliographical references and index.
내용주기	Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption.
일반주제명	Value-added tax -- Law and legislation. Spendings tax -- Law and legislation. Taxation of articles of consumption -- Law and legislation.
분류기호(DDC)	343.055
언어	영어