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Value added tax : a comparative approach /
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge ; New York :
Cambridge University Press,
2007.
|
| Edición: | [Rev. ed.]. |
| Colección: | Cambridge tax law series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.