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Value Added Tax: A Comparative Approach, 2nd Edition

Value Added Tax: A Comparative Approach, 2nd Edition

Author: Alan Schenk; Victor Thuronyi; Wei Cui
Publisher: Cambridge University Press
ISBN: 9781107617629
Published In: February 2015
Format: Paperback , 560 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.

• Focuses on comparative taxation and major VAT systems around the world • Covers China's complex value added tax and business tax systems • Based on the authors' decades of experience drafting and implementing VATs, advising countries on VAT, and authoring books on VAT
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.
Alan Schenk. Wayne State University School of Law
Victor Thuronyi, Duke University School of Law
Wei Cui, University of British Columbia, Vancouver