03183cam a2200445 i 4500 18224672 OSt 20251009092115.0 140714s2015 nyu b 001 0 eng 2014027840 9781107042988 hardback 1107042984 hardback 9781107617629 paperback 1107617626 paperback 18224672 DLC eng DLC rda pcc K4573 .S337 2015 336.2/714 23 Schenk, Alan, author. Value added tax : a comparative approach / Alan Schenk, Wayne State University School of Law; Victor Thuronyi, International Monetary Fund Legal Department (retired); Wei Cui, University of British Columbia, Faculty of Law. Second edition. New York, NY : Cambridge University Press, [2015] xxxi, 543 pages ; 25 cm. text rdacontent unmediated rdamedia volume rdacarrier Cambridge tax law series Includes bibliographical references and index. Machine generated contents note: 1. Introduction; 2. Consumption tax forms and base alterations; 3. Varieties of VAT in use; 4. Registration, taxpayer, and taxable business activity; 5. Taxable supplies and tax invoices; 6. The tax credit mechanism; 7. Introduction to cross-border aspects of VAT; 8. Timing and valuation rules; 9. Zero rating , exemptions, and exempt entities; 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. "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"-- Provided by publisher. Value-added tax Law and legislation. Spendings tax Law and legislation. Taxation of articles of consumption Law and legislation. Thuronyi, Victor author. Cui, Wei, 1970- author. 7 cbc orignew 1 ecip 20 y-gencatlg lcc BK 265013 265012 0 0 lcc 0 0 NFIC 40404 40404 GEN 2025-08-29 corporate campus Ltd 0 K4573 .S337 2015 20260125 2025-10-09 2025-10-09 BK 0 0 lcc 0 0 NFIC 40404 40404 GEN 2025-08-29 corporate campus Ltd 0 K4573 .S337 2015 20260126 2025-10-09 2025-10-09 BK