Value Added Tax: A Comparative Approach (Cambridge Tax Law Series) - Softcover

Schenk, Alan; Oldman, Oliver

Softcover

ISBN 10: 0521616565 ISBN 13: 9780521616560

Publisher: Cambridge University Press, 2007

Synopsis

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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

About this title

Book 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.

About the Author

Alan Schenk teaches VAT at Wayne State University and other universities such as Harvard University and University of Michigan Law School. For the past seven years, Professor Schenk has served as Technical Advisor for the International Monetary Fund, drafting and reviewing legislative proposals for sales and value added tax for several countries in Africa and for emerging economies of Eastern Europe. He is the author of four books and has published many articles on VAT including several involving the taxation of financial services.

Edition details

• Publisher: Cambridge University Press
• Publication date: 2007
• ISBN 10: 0521616565
• ISBN 13: 9780521616560
• Binding: Paperback
• Language: English
• Edition number: 1
• Number of pages: 570