Transactions: Fiscal Frontiers provides a practical, transactionally orientated guide to the changes in VAT legislation as they effect EC trade. Anyone with clients that have an import-export activity must be able to offer comprehansive advice, as the Single Market legislation has had a direct impact since companies made their first VAT returns in June 1993 under the new regime. The book includes examples and practical points that arise regularly in the particular areas of business. * A practical treatment of a key area * Presented in a way that reflects how work is done * Includes examples, checklists, and practical tips * Clearly highlighted tax planning points * Contains reference to authority when requ.
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