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· 제목 : Value Added Tax : A Comparative Approach (Hardcover, 2 Revised edition) 
· 분류 : 외국도서 > 법률 > 비교법학
· ISBN : 9781107042988
· 쪽수 : 576쪽
· 분류 : 외국도서 > 법률 > 비교법학
· ISBN : 9781107042988
· 쪽수 : 576쪽
목차
1. Introduction; 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 nonprofit organizations; 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 of VAT in federal countries and common markets.
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