a comparative approach Schenk, Alan creator author. Thuronyi, Victor author. Cui, Wei 1970- author. text bibliography nyu 2015 Second edition. monographic eng

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xxxi, 543 pages ; 25 cm. "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"-- 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. 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. Includes bibliographical references and index. Value-added tax Law and legislation Spendings tax Law and legislation Taxation of articles of consumption Law and legislation K4573 .S337 2015 336.2/714 9781107042988 1107042984 9781107617629 1107617626 2014027840 DLC 140714 20251009092115.0 18224672 eng