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Value Added Tax: A Comparative Approach

Value Added Tax: A Comparative Approach

Author: Alan Schenk; Oliver Oldman
Publisher: Cambridge University Press
ISBN: 9780521616560
Published In: April 2007
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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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. In the new edition, the authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A new 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

Contents:: Recommended by Dr Roxan of LSE; for Tax LLM 2007/2008;; 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.