a ISBN 0-521-85112-2

a ISBN 978-05-2185112-1

a ISBN 0-521-61656-5

a ISBN 978-05-2161656-0

a Original cataloging agency NEU GrandLibrary

a Classification number K4573

b Item number .S337 2007

a Dewey Classification 343.05/5

a Personal name Schenk Alan

a Title Value added tax :

b Remainder of title a comparative approach /

c Statement of responsibility, etc Alan Schenk, Oliver Oldman.

h Medium BOOK

a Place of publication, distribution, etc Cambridge ;

a Place of publication, distribution, etc New York :

b Name of publisher, distributor, etc Cambridge University Press,

c Date of publication, distribution, etc 2007.

a Extent xxxiii, 532 p. :

b Other physical details ill. ;

c Dimensions 24 cm.

a Title Cambridge tax law series.

a Bibliography, etc Includes bibliographical references and index.

a Formatted contents note Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption.

a Topical term or geographic name as entry element Valueadded tax

a Topical term or geographic name as entry element Spendings tax

a Topical term or geographic name as entry element Taxation of articles of consumption

a Personal name Oldman Oliver

u Uniform Resource Identifier http://www.loc.gov/catdir/enhancements/fy0642/2006008216-d.html

u Uniform Resource Identifier http://www.loc.gov/catdir/enhancements/fy0642/2006008216-t.html