Schenk, Alan <br/><br/>
Value added tax :  a comparative approach / 
Alan Schenk, Oliver Oldman 
 - Cambridge :  Cambridge University Press,  2007 
 - xxxiii, 532 p. :  ill. ;  24 cm. 
 - Cambridge tax law series .
<br/><br/>Includes bibliographical references and index 
<br/><br/>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 
<br/><br/><label>ISBN: </label>9780521851121 (hardback)  RM359.10 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Spendings tax--Law and legislation<br/>Value-added tax--Law and legislation<br/>Taxation of articles of consumption--Law and legislation