Book contents
- Frontmatter
- Contents
- List of Tables, Figures, and Charts
- List of Cases
- Preface to the Revised Edition
- Value Added Tax
- 1 SURVEY OF TAXES ON CONSUMPTION AND INCOME, AND INTRODUCTION TO VALUE ADDED TAX
- 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, TRANSITION AND VALUATION RULES
- 9 ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES AND NONPROFIT ORGANIZATIONS
- 10 GAMBLING AND FINANCIAL SERVICES (OTHER THAN INSURANCE)
- 11 INSURANCE
- 12 INTERJURISDICTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS
- 13 REAL PROPERTY
- 14 PROPOSALS FOR U.S. TAX ON CONSUMPTION
- APPENDIXES
- Index
Contents
Published online by Cambridge University Press: 06 January 2010
Book contents
- Frontmatter
- Contents
- List of Tables, Figures, and Charts
- List of Cases
- Preface to the Revised Edition
- Value Added Tax
- 1 SURVEY OF TAXES ON CONSUMPTION AND INCOME, AND INTRODUCTION TO VALUE ADDED TAX
- 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, TRANSITION AND VALUATION RULES
- 9 ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES AND NONPROFIT ORGANIZATIONS
- 10 GAMBLING AND FINANCIAL SERVICES (OTHER THAN INSURANCE)
- 11 INSURANCE
- 12 INTERJURISDICTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS
- 13 REAL PROPERTY
- 14 PROPOSALS FOR U.S. TAX ON CONSUMPTION
- APPENDIXES
- Index
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- Value Added TaxA Comparative Approach, pp. vii - xxiiPublisher: Cambridge University PressPrint publication year: 2007