Value Added Tax: A Comparative Approach, 2nd ed.

Authors

Alan Schenk, Wayne State University School of Law
Victor Thuronyi, Duke University School of Law
Wei Cui, Allard School of Law at the University of British ColumbiaFollow

Author Notes

Current Faculty [Wei Cui]

Files

Description

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.

• Focuses on comparative taxation and major VAT systems around the world
• Covers China's complex value added tax and business tax systems
• Based on the authors' decades of experience drafting and implementing VATs, advising countries on VAT, and authoring books on VAT

[From Value added tax comparative approach 2nd edition | Taxation law | Cambridge University Press]

ISBN

9781107617629

Publication Date

2015

Publisher

Cambridge University Press

City

Cambridge