This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. 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. Its principal purpose is to provide comprehensive teaching tools – laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

About the Authors

Alan Schenk is a distinguished professor at Wayne State University Law School. He has taught VAT at other universities in the United States and abroad. Schenk is the author of numerous articles and of several books on value added tax and goods and services tax, in addition to the first edition of this book, which was co-authored with the late Oliver Oldman. For the past eighteen years, he served as a technical advisor for the IMF's legal department, drafting VAT laws and regulations. He has consulted for foreign governments, testified before the US Congress, and served as an expert in arbitrations involving VAT.

Victor Thuronyi served as lead counsel (taxation) in the IMF's legal department until 2013, where he coordinated the department's program of technical assistance in tax law, focusing on drafting new tax laws or on substantial revision of existing ones, as well as continuing to teach. He is the author of Comparative Tax Law (2003) and numerous articles and book chapters on tax law and policy, and he is the editor of and a contributing author to Tax Law Design and Drafting (2000).

Wei Cui is an associate professor in the faculty of law at the University of British Columbia. Prior to 2013, he taught and practiced law in Beijing and assisted Chinese government agencies on a variety of tax legislative and regulatory matters involving business and individual income taxation, the VAT, and tax administration. He served as senior tax counsel for the China Investment Corporation between 2009 and 2010, and he is a current member of the Permanent Scientific Committee of the International Fiscal Association.

"About this title" may belong to another edition of this title.

Store Description

Labyrinth is an acclaimed independent bookstore serving the students and faculty of Princeton University as well as the town of Princeton and beyond. As the official bookstore for Princeton University, our independent store specializes in academic books for scholars, and we can always be relied upon to provide those books that form the backbone of current debates both inside and outside of the universities. We also carry books of broad and general interest: contemporary and classic literature, poetry, current events, history, philosophy, theology, cookbooks, comics, and books for children. We offer a large selection of constantly-changing inventory, daily sales and deep discounts on most books, used and antiquarian titles.

Visit Seller's Storefront

Seller's business information

Great Jones Books, Inc.
27 Route 31 South, Pennington, NJ, 08534, U.S.A.

Sale & Shipping Terms

Terms of Sale

Purchase will be shipped upon receipt of payment including any additional shipping costs. NJ residents add appropriate sales tax. If you are dissatisfied (Incorrect Item/Not as Described/Damaged) or if the order has not arrived by the latest estimated delivery date, you maybe be eligible for a refund within 30 days of the estimated delivery date. Please contact us for any other return inquiries, and we will respond within 2 business days.

Shipping Terms

Orders usually ship within 2 business days. Shipping costs are based on books weighing 2.2 lbs or less, or 1 kg. Heavy or oversized books may require additional shipping charges.

Domestic shipping: Under 2.2 lbs
Media Mail $4.00 per book + $1.00 for each additional book
Priority Mail $7.00 per book + $3.00 for each additional book

Standard Shipping orders will be delivered via UPS Ground and USPS Media Mail, typically 2-5 business days for in-stock items. In-stock items will generally ship by the next business day.

Please note: While the overwhelming majority of packages shipped via USPS Media Mail arrive within the time specified above, in rare cases shipments can take up to 3 to 5 weeks to arrive. Media Mail shipments to Alaska, Hawaii, Guam, Puerto Rico and APO/FPO addresses can take up 3 to 8 weeks to arrive.

Shipping rates within U.S.A.

Shipping rates within U.S.A.
Order quantity	4 to 8 business days	2 to 5 business days
First item	US$ 4.50	US$ 13.00

Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.