충남대학교 외국학술지지원센터

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Value added tax:a comparative approach

상세정보
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