By Alan Schenk

ISBN-10: 051125041X

ISBN-13: 9780511250415

ISBN-10: 0521616565

ISBN-13: 9780521616560

ISBN-10: 0521851122

ISBN-13: 9780521851121

This e-book integrates felony, fiscal, and administrative fabrics approximately price additional tax. Its imperative goal is to supply entire instructing instruments - legislation, circumstances, analytical routines, and questions drawn from the event of nations and businesses from all parts of the area. It additionally serves as a source for tax practitioners and govt officers that needs to grapple with concerns lower than their VAT or their potential VAT. The comparative presentation of this quantity deals an research of coverage concerns in relation to tax constitution and tax base in addition to insights into how situations bobbing up out of VAT disputes were resolved. within the new version, the authors have elevated the assurance to incorporate new VAT similar advancements in Europe, Asia, Africa and Australia. a brand new bankruptcy on monetary companies has been extra in addition to an research of vital new instances.

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Value Added Tax: A Comparative Approach (Cambridge Tax Law - download pdf or read online

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Additional resources for Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)

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Thanks to our faculty assistants, Olive Hyman and Lise Berg, for their assistance with various aspects of the manuscript. Thanks to John Berger, our editor at Cambridge University Press, and Peggy Rote, Laura Lawrie, and Dianne Scent for their help in the process of converting our manuscript to final text. The cutoff date for this book generally was March 31, 2006, although we have included some material published after that date. In particular, we included some European Court of Justice cases, including those covering the Italian subnational tax (IRAP) and some VAT-abusive transactions.

The sales prices would total $10,000 instead of $10,060 because the retailer would only be charged a pre-tax price of $5,000 and he would recover the $50 tax charged on the purchase of the tables. The Guide to American Law, vol. 10:25 (1984) (defined by Schenk). See, for example, V. Thuronyi, Comparative Tax Law, pp. 54–55 (Kluwer 2003). Walker, “The Direct-Indirect Tax Problem: Fifteen Years of Controversy,” 10 public Finance 153, 154 (1955), citing J. S. Mill, Principles of Political Economy, Book V, ch.

R. (2d) 289. ” A. Schenk, Goods and Services Tax: The Canadian Approach to Value-Added Tax, p. 1, note 2 (1993). The Supreme Court reversed this part of the holding of the Alberta court. The Australian Constitution, section 90. Ha and anor v State of New South Wales & ors; Walter Hammond & Associates v State of New South Wales & ors, 189 CLR 465 (High Ct. Australia 1997). O’Meara v. Commissioner of Taxation, [2003] FCA 217. See Gutierrez, “Philippines’ Arroyo Scores Victory in Supreme Court on VAT Measure,” BNA Daily Tax Report, Sept.

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Value Added Tax: A Comparative Approach (Cambridge Tax Law Series) by Alan Schenk


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