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.
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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.
Oliver Oldman is Learned Hand Professor of Law, Emeritus, at the Harvard Law School and for 25 years until July 1989, he was the Director of the School's International Tax Program. He has been a member of the Law School Faculty since 1955 when he began directing the Tax Program's training activities and was appointed Professor of Law in 1961. He became Director of the International Tax Program in 1964, a post he relinquished in 1989 to become Senior Fellow and Advisor of ITP. For 10 years until July 1990 he was also Director of the School's program in East Asian Legal Studies, where he currently serves as Senior Fellow and Advisor. In 1993, he became Emeritus but continues to teach part-time.
Oliver Oldman is Learned Hand Professor of Law, Emeritus, at the Harvard Law School and for 25 years until July 1989, he was the Director of the School's International Tax Program. He has been a member of the Law School Faculty since 1955 when he began directing the Tax Program's training activities and was appointed Professor of Law in 1961. He became Director of the International Tax Program in 1964, a post he relinquished in 1989 to become Senior Fellow and Advisor of ITP. For 10 years until July 1990 he was also Director of the School's program in East Asian Legal Studies, where he currently serves as Senior Fellow and Advisor. In 1993, he became Emeritus but continues to teach part-time.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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appellant company, single business tax, local business taxes, general sales taxes, second directive, insurance transactions, nonfinancial sectors, primary processing, divisional court, excess input credits, output tax liability, new residential premises, small business exemption threshold, denied input credits, reverse charge rule, input tax deduction, exempt financial services, making taxable sales, taxable person acting, tax credit mechanism, little boat model, input tax credits, claim input credits, interprovincial sales, state retail sales taxes Key Phrases - Capitalized Phrases (CAPs): (learn more)
Value Added Tax, New Zealand, United Kingdom, United States, Member States, New Vatopia, Council Directive, South Africa, Mirror Group, Model Act, Daily Tax Report, The Tax Credit Mechanism, Tax Notes, European Union, Taxation of Financial Services, European Court of Justice, Survey of Taxes, New Tax System, Consumption Tax, European Commission, The Commissioners, Council Regulation, West Virginia, Commission of the European Communities, Value-Added Tax New!
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appellant company, single business tax, local business taxes, general sales taxes, second directive, insurance transactions, nonfinancial sectors, primary processing, divisional court, excess input credits, output tax liability, new residential premises, small business exemption threshold, denied input credits, reverse charge rule, input tax deduction, exempt financial services, making taxable sales, taxable person acting, tax credit mechanism, little boat model, input tax credits, claim input credits, interprovincial sales, state retail sales taxes Key Phrases - Capitalized Phrases (CAPs): (learn more)
Value Added Tax, New Zealand, United Kingdom, United States, Member States, New Vatopia, Council Directive, South Africa, Mirror Group, Model Act, Daily Tax Report, The Tax Credit Mechanism, Tax Notes, European Union, Taxation of Financial Services, European Court of Justice, Survey of Taxes, New Tax System, Consumption Tax, European Commission, The Commissioners, Council Regulation, West Virginia, Commission of the European Communities, Value-Added Tax New!
Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Surprise Me!
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