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Value Added Tax
A Comparative Approach

Part of Cambridge Tax Law Series

  • Date Published: November 2006
  • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • format: Adobe eBook Reader
  • isbn: 9780511247743

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About the Authors
  • This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

    • Up-to-date book on VAT trends under major VATs in the world
    • Provides the range of options for the development of the tax base and the administrative rules for a VAT
    • Chapter on the range of problems and possible or implemented solutions to the use of VAT techniques at subnational units of government
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    Product details

    • Date Published: November 2006
    • format: Adobe eBook Reader
    • isbn: 9780511247743
    • contains: 33 tables
    • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • Table of Contents

    1. Survey of taxes on consumption and income and introduction to Value Added Tax
    Appendix A to chapter 1 - development taxation
    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 non-profit organizations
    10. Gambling and financial services (other than insurance)
    11. Insurance
    12. Inter-jurisdictional aspects of VAT in federal countries and common markets
    13. Real property
    14. Proposals for US tax on consumption
    Appendices.

  • Authors

    Alan Schenk, Wayne State University
    Alan Schenk teaches VAT at Wayne State University and other universities such as Harvard University and University of Michigan Law School. For the past seven years, Professor Schenk has served as Technical Advisor for the International Monetary Fund, drafting and reviewing legislative proposals for sales and value added tax for several countries in Africa and for emerging economies of Eastern Europe. He is the author of four books and has published many articles on VAT including several involving the taxation of financial services.

    Oliver Oldman, Harvard Law School
    Oliver Oldman is Learned Hand Professor of Law, Emeritus, at the Harvard Law School and for 25 years until July 1989, he was the Director of the School's International Tax Program. He has been a member of the Law School Faculty since 1955 when he began directing the Tax Program's training activities and was appointed Professor of Law in 1961. He became Director of the International Tax Program in 1964, a post he relinquished in 1989 to become Senior Fellow and Advisor of ITP. For 10 years until July 1990 he was also Director of the School's program in East Asian Legal Studies, where he currently serves as Senior Fellow and Advisor. In 1993, he became Emeritus but continues to teach part-time.

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