자료유형 | 단행본 |
---|---|
개인저자 | Schenk, Alan. Oldman, Oliver. |
서명/저자사항 | Value added tax:a comparative approach/Alan Schenk, Oliver Oldman. |
판사항 | [Rev. ed.]. |
발행사항 | Cambridge ; New York: Cambridge University Press, 2007. |
형태사항 | xxxiii, 532 p.: ill.; 24 cm. |
딸림자료 | |
총서사항 | Cambridge tax law series |
ISBN | 0521851122 (hardback) 9780521851121 (hardback) 0521616565 (pbk.) 9780521616560 (pbk.) |
서지주기 | Includes bibliographical references and index. |
내용주기 | Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption. |
일반주제명 | Value-added tax -- Law and legislation. Spendings tax -- Law and legislation. Taxation of articles of consumption -- Law and legislation. |
언어 | 영어 |
분관대출 서가에 책이 없을 때... 도서 Pick-Up서비스 찾아가는대출서비스 인쇄
No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 |
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1 | 1095112 | 법학 343.055 007a | 법학도서관/3층 자료실/ | 대출가능 |