| LDR | | 02264camuu2200397 a 4500 |
| 001 | | 000000707794 |
| 005 | | 20080825171410 |
| 008 | | 060308s2007 enka b 001 0 eng d |
| 010 | |
▼a 2006008216 |
| 015 | |
▼a GBA666595
▼2 bnb |
| 020 | |
▼a 0521851122 (hardback) |
| 020 | |
▼a 9780521851121 (hardback) |
| 020 | |
▼a 0521616565 (pbk.):
▼c GBP29.99 |
| 020 | |
▼a 9780521616560 (pbk.) |
| 035 | |
▼a (OCoLC)ocm64595952 |
| 040 | |
▼a DLC
▼c DLC
▼d BAKER
▼d BTCTA
▼d UKM
▼d C#P
▼d YDXCP
▼d CKX
▼d DLC
▼d 225009 |
| 050 | 00 |
▼a K4573
▼b .S337 2007 |
| 082 | 00 |
▼a 343.05/5
▼2 22 |
| 090 | |
▼a 343.055
▼b 007a |
| 093 | 0 |
▼a 1095112
▼x 법학 |
| 100 | 1 |
▼a Schenk, Alan. |
| 245 | 10 |
▼a Value added tax:
▼b a comparative approach/
▼c Alan Schenk, Oliver Oldman. |
| 250 | |
▼a [Rev. ed.]. |
| 260 | |
▼a Cambridge ;
▼a New York:
▼b Cambridge University Press,
▼c 2007. |
| 300 | |
▼a xxxiii, 532 p.:
▼b ill.;
▼c 24 cm. |
| 440 | 0 |
▼a Cambridge tax law series |
| 504 | |
▼a Includes bibliographical references and index. |
| 505 | 0 |
▼a 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. |
| 650 | 0 |
▼a Value-added tax
▼x Law and legislation. |
| 650 | 0 |
▼a Spendings tax
▼x Law and legislation. |
| 650 | 0 |
▼a Taxation of articles of consumption
▼x Law and legislation. |
| 700 | 1 |
▼a Oldman, Oliver. |
| 856 | 42 |
▼3 Publisher description
▼u http://www.loc.gov/catdir/enhancements/fy0642/2006008216-d.html |
| 856 | 41 |
▼3 Table of contents only
▼u http://www.loc.gov/catdir/enhancements/fy0642/2006008216-t.html |
| 856 | 42 |
▼3 Contributor biographical information
▼u http://www.loc.gov/catdir/enhancements/fy0729/2006008216-b.html |
| 990 | |
▼a 박장숙
▼b 박장숙 |