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ISBN
| 9781107042988 | |
DDC
| 336.2714 | |
Tác giả CN
| Schenk, Alan | |
Nhan đề
| Value added tax : a comparative approach / Alan Schenk, Victor Thuronyi, Wei Cui | |
Lần xuất bản
| 2nd ed. | |
Thông tin xuất bản
| New York, NY : Cambridge University Press, 2015 | |
Mô tả vật lý
| xxxi, 543 pages. ; 25 cm. | |
Tùng thư
| Cambridge tax law series | |
Tóm tắt
| "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" | |
Khoa
| Khoa Tài chính - Kế toán | |
Tác giả(bs) CN
| Cui, Wei, 1970- | |
Tác giả(bs) CN
| Thuronyi, Victor | |
Địa chỉ
| 300Q12_Kho Mượn_1A(1): M000596 |
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| 044 | |anyu |
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| 082 | |a336.2714|bS3244|223 |
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| 100 | |aSchenk, Alan |
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| 245 | |aValue added tax : |ba comparative approach / |cAlan Schenk, Victor Thuronyi, Wei Cui |
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| 250 | |a2nd ed. |
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| 260 | |aNew York, NY : |bCambridge University Press, |c2015 |
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| 300 | |axxxi, 543 pages. ; |c25 cm. |
|---|
| 490 | |aCambridge tax law series |
|---|
| 520 | |a"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" |
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| 541 | |aMua |
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| 690 | |aKhoa Tài chính - Kế toán |
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| 691 | |aTài Chính Ngân Hàng - ThS |
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| 700 | |aCui, Wei, 1970- |
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| 700 | |aThuronyi, Victor |
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| 852 | |a300|bQ12_Kho Mượn_1A|j(1): M000596 |
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| 856 | 1|uhttp://elib.ntt.edu.vn/documentdata01/1 giaotrinh/300 khoahocxahoi/anhbiasach/39035_valueaddedthumbimage.jpg |
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| 890 | |a1|b0|c0|d0 |
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