Value Added Tax: A Comparative Approach

Alan Schenk; Oliver Oldman

doi:10.1017/CBO9780511618048

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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Contents

Frontmatter
pp i-vi
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Contents
pp vii-xxii
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List of Tables, Figures, and Charts
pp xxiii-xxiv
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List of Cases
pp xxv-xxxii
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Preface to the Revised Edition
pp xxxiii-xxxiv
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Value Added Tax
pp xxxv-xxxvi
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1 - SURVEY OF TAXES ON CONSUMPTION AND INCOME, AND INTRODUCTION TO VALUE ADDED TAX
pp 1-29
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2 - FORMS OF CONSUMPTION-BASED TAXES AND ALTERING THE TAX BASE
pp 30-57
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3 - VARIETIES OF VAT IN USE
pp 58-72
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4 - REGISTRATION, TAXPAYER, AND TAXABLE BUSINESS ACTIVITY
pp 73-110
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5 - TAXABLE SUPPLIES OF GOODS AND SERVICES, AND TAX INVOICES
pp 111-140
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6 - THE TAX CREDIT MECHANISM
pp 141-179
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7 - INTRODUCTION TO CROSS-BORDER ASPECTS OF VAT
pp 180-223
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8 - TIMING, TRANSITION AND VALUATION RULES
pp 224-262
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9 - ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES AND NONPROFIT ORGANIZATIONS
pp 263-300
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10 - GAMBLING AND FINANCIAL SERVICES (OTHER THAN INSURANCE)
pp 301-342
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11 - INSURANCE
pp 343-357
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12 - INTERJURISDICTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS
pp 358-407
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13 - REAL PROPERTY
pp 408-432
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14 - PROPOSALS FOR U.S. TAX ON CONSUMPTION
pp 433-458
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APPENDIXES
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Appendix A - VATs worldwide
pp 459-462
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Appendix B - Commonwealth of New Vatopia value added tax act
pp 463-524
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Index
pp 525-532
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Value Added Tax

A Comparative Approach

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Contents

Frontmatter
pp i-vi

Contents
pp vii-xxii

List of Tables, Figures, and Charts
pp xxiii-xxiv

List of Cases
pp xxv-xxxii

Preface to the Revised Edition
pp xxxiii-xxxiv

Value Added Tax
pp xxxv-xxxvi

1 - SURVEY OF TAXES ON CONSUMPTION AND INCOME, AND INTRODUCTION TO VALUE ADDED TAX
pp 1-29

2 - FORMS OF CONSUMPTION-BASED TAXES AND ALTERING THE TAX BASE
pp 30-57

3 - VARIETIES OF VAT IN USE
pp 58-72

4 - REGISTRATION, TAXPAYER, AND TAXABLE BUSINESS ACTIVITY
pp 73-110

5 - TAXABLE SUPPLIES OF GOODS AND SERVICES, AND TAX INVOICES
pp 111-140

6 - THE TAX CREDIT MECHANISM
pp 141-179

7 - INTRODUCTION TO CROSS-BORDER ASPECTS OF VAT
pp 180-223

8 - TIMING, TRANSITION AND VALUATION RULES
pp 224-262

9 - ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES AND NONPROFIT ORGANIZATIONS
pp 263-300

10 - GAMBLING AND FINANCIAL SERVICES (OTHER THAN INSURANCE)
pp 301-342

11 - INSURANCE
pp 343-357

12 - INTERJURISDICTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS
pp 358-407

13 - REAL PROPERTY
pp 408-432

14 - PROPOSALS FOR U.S. TAX ON CONSUMPTION
pp 433-458

APPENDIXES

Appendix A - VATs worldwide
pp 459-462

Appendix B - Commonwealth of New Vatopia value added tax act
pp 463-524

Index
pp 525-532

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Value Added Tax

A Comparative Approach

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