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Value Added Tax
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Value Added Tax
By
Alan Schenk, Oliver Oldman
Description
This book integrates legal, economic,
and administrative materials about value added tax. Its principal
purpose is to provide comprehensive teaching tools - laws, cases,
analytical exercises, and questions drawn from the experience of
countries and organizations from all areas of the world. It also
serves as a resource for tax practitioners and government officials
that must grapple with issues under their VAT or their prospective
VAT. 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. In the new edition, the authors have expanded the coverage
to include new VAT related developments in Europe, Asia, Africa and
Australia. A new chapter on financial services has been added as well
as an analysis of significant new cases.
• Up-to-date book on VAT trends
under major VATs in the world • Provides the range of options
for the development of the tax base and the administrative rules for
a VAT • Chapter on the range of problems and possible or
implemented solutions to the use of VAT techniques at subnational
units of government
Contents
1. Survey of taxes on consumption and
income and introduction to Value Added Tax; Appendix A to chapter 1 -
development taxation; 2. Forms of consumption-based taxes and
altering the tax base; 3. Varieties of VAT in use; 4. Registration,
taxpayer, and taxable business activity; 5. Taxable supplies of goods
and services and tax invoices; 6. The Tax Credit mechanism; 7.
Introduction to cross-border aspects of VAT; 8. Timing and valuation
rules; 9. Zero rating and exemptions and government entities and
non-profit organizations; 10. Gambling and financial services (other
than insurance); 11. Insurance; 12. Inter-jurisdictional aspects of
VAT in federal countries and common markets; 13. Real property; 14.
Proposals for US tax on consumption; Appendices.
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