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Value Added Tax: A Comparative Approach 2nd ed


ISBN13: 9781107042988
Published: July 2015
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £105.00
Paperback edition , ISBN13 9781107617629



Despatched in 12 to 14 days.

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.

Subjects:
Taxation
Contents:
1. Introduction
2. Forms of consumption-based taxes and altering the tax base
3. Varieties of VAT in use
4. Registration, taxpayer, and taxable business activity
5. Taxable supplies of goods and services and tax invoices
6. The tax credit mechanism
7. Introduction to cross-border aspects of VAT
8. Timing and valuation rules
9. Zero rating and exemptions and government entities and nonprofit organizations
10. VAT evasion and avoidance
11. Gambling and financial services (other than insurance)
12. Insurance
13. Real property
14. An anatomy of China's VAT
15. Interjurisdictional aspects of VAT in federal countries and common markets.

Series: Cambridge Tax Law

Taxing the Digital Economy: Theory, Policy and Practice ISBN 9781108719339
To be published April 2024
Cambridge University Press
£26.99
Corporate Tax Law: Structure, Policy and Practice 2nd ed (eBook) ISBN 9781009429160
Published March 2024
Cambridge University Press
£130.00
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Corporate Tax Law: Structure, Policy and Practice 2nd ed ISBN 9781009429177
Published March 2024
Cambridge University Press
£130.00
The United Nations in Global Tax Coordination: Hidden History and Politics ISBN 9781009180467
Published March 2023
Cambridge University Press
£110.00
International Commercial Tax 2nd ed ISBN 9781108745130
Published July 2022
Cambridge University Press
£32.99
International Taxation of Trust Income: Principles, Planning and Design ISBN 9781108729178
Published June 2022
Cambridge University Press
£27.99
The Administrative Foundations of the Chinese Fiscal State (eBook) ISBN 9781108865050
Published March 2022
Cambridge University Press
£85.00
(ePub)
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The Administrative Foundations of the Chinese Fiscal State ISBN 9781108491426
Published March 2022
Cambridge University Press
£85.00
European Union Corporate Tax Law 2nd ed (eBook) ISBN 9781108983488
Published June 2021
Cambridge University Press
£95.00
(ePub)
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European Union Corporate Tax Law 2nd ed ISBN 9781108839020
Published June 2021
Cambridge University Press
£95.00
Taxing the Digital Economy: Theory, Policy and Practice (eBook) ISBN 9781108617918
Published May 2021
Cambridge University Press
£85.00
(ePub)
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Taxing the Digital Economy: Theory, Policy and Practice ISBN 9781108485241
Published May 2021
Cambridge University Press
£85.00
International Commercial Tax 2nd ed (eBook) ISBN 9781108808576
Published March 2020
Cambridge University Press
£32.99
(ePub)
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International Commercial Tax 2nd ed ISBN 9781108477819
Published March 2020
Cambridge University Press
£123.00
International Taxation of Trust Income (eBook) ISBN 9781108630207
Published June 2019
Cambridge University Press
£27.99
(ePub)
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International Taxation of Trust Income ISBN 9781108492256
Published June 2019
Cambridge University Press
£106.00
International Tax Policy: Between Competition and Cooperation ISBN 9781107531031
Published December 2018
Cambridge University Press
£24.99
Double Taxation and the League of Nations (eBook) ISBN 9781108381826
Published May 2018
Cambridge University Press
£123.00
(ePub)
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Double Taxation and the League of Nations ISBN 9781108421447
Published May 2018
Cambridge University Press
£123.00
£93.99
(ePub)
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Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax ISBN 9781108421508
Published January 2018
Cambridge University Press
£93.99
International Tax Policy: Between Competition and Cooperation (eBook) ISBN 9781108547161
Published December 2017
Cambridge University Press
£24.99
(ePub)
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International Tax Policy: Between Competition and Cooperation ISBN 9781107112100
Published December 2017
Cambridge University Press
£100.00
A Global Analysis of Tax Treaty Disputes ISBN 9781316507254
Published August 2017
Cambridge University Press
£335.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
£102.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
£51.99
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
Out of print
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
£109.00
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
£109.00
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
£261.00
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9781107411586
Published November 2012
Cambridge University Press
£29.99
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
Out of print
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£127.00
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
£47.99
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
Out of print
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
Out of print
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£36.99
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£121.00