Book contents
- Frontmatter
- Dedication
- Contents
- List of Tables and Charts
- List of Cases
- Preface to the Second Edition
- 1 Introduction
- 2 Consumption Tax Forms and Base Alterations
- 3 Varieties of VAT in Use
- 4 Registration, Taxpayer, and Taxable 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 the Chinese VAT
- 15 Interjurisdictional Aspects
- Appendix VATs Worldwide
- Index
List of Cases
Published online by Cambridge University Press: 05 February 2015
Book contents
- Frontmatter
- Dedication
- Contents
- List of Tables and Charts
- List of Cases
- Preface to the Second Edition
- 1 Introduction
- 2 Consumption Tax Forms and Base Alterations
- 3 Varieties of VAT in Use
- 4 Registration, Taxpayer, and Taxable 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 the Chinese VAT
- 15 Interjurisdictional Aspects
- Appendix VATs Worldwide
- Index
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- Value Added TaxA Comparative Approach, pp. xxiii - xxxPublisher: Cambridge University PressPrint publication year: 2015