value added tax a comparative approach cambridge tax law series

Download Book Value Added Tax A Comparative Approach Cambridge Tax Law Series in PDF format. You can Read Online Value Added Tax A Comparative Approach Cambridge Tax Law Series here in PDF, EPUB, Mobi or Docx formats.

Value Added Tax

Author : Alan Schenk
ISBN : 9781316213988
Genre : Law
File Size : 25. 5 MB
Format : PDF, Kindle
Download : 522
Read : 956

Get This Book


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.

The Rise Of The Value Added Tax

Author : Kathryn James
ISBN : 9781107044128
Genre : Business & Economics
File Size : 46. 87 MB
Format : PDF, Docs
Download : 156
Read : 342

Get This Book


Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Fundamentals Of Vat

Author : Antonio Calisto Pato
ISBN : 1506005918
Genre :
File Size : 59. 25 MB
Format : PDF
Download : 490
Read : 310

Get This Book


This book ambitions being an uncomplicated, straightforward approach to VAT. Far from being an academic work, this book is based almost exclusively on the authors' experience namely on their day-to-day experience in managing VAT for a Multinational with a global footprint and the need to explain to non-tax professionals how VAT works and its consequences

International Commercial Tax

Author : Peter Harris
ISBN : 9781139489294
Genre : Law
File Size : 89. 44 MB
Format : PDF, ePub
Download : 534
Read : 265

Get This Book


Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Corporate Tax Law

Author : Peter Harris
ISBN : 9781107033535
Genre : Law
File Size : 57. 95 MB
Format : PDF, Mobi
Download : 959
Read : 1008

Get This Book


A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Feminist Judgments Rewritten Tax Opinions

Author : Bridget J. Crawford
ISBN : 9781316510209
Genre : Law
File Size : 74. 42 MB
Format : PDF, ePub
Download : 366
Read : 446

Get This Book


Feminist scholars rewrite major tax decisions in order to illustrate the key role of viewpoint in statutory interpretation.

A Global Analysis Of Tax Treaty Disputes

Author : Eduardo Baistrocchi
ISBN : 9781108150385
Genre : Law
File Size : 45. 42 MB
Format : PDF
Download : 470
Read : 1007

Get This Book


This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Ordering Power

Author : Dan Slater
ISBN : 9781139489966
Genre : Political Science
File Size : 27. 61 MB
Format : PDF, Kindle
Download : 165
Read : 353

Get This Book


Like the postcolonial world more generally, Southeast Asia exhibits tremendous variation in state capacity and authoritarian durability. Ordering Power draws on theoretical insights dating back to Thomas Hobbes to develop a unified framework for explaining both of these political outcomes. States are especially strong and dictatorships especially durable when they have their origins in 'protection pacts': broad elite coalitions unified by shared support for heightened state power and tightened authoritarian controls as bulwarks against especially threatening and challenging types of contentious politics. These coalitions provide the elite collective action underpinning strong states, robust ruling parties, cohesive militaries, and durable authoritarian regimes - all at the same time. Comparative-historical analysis of seven Southeast Asian countries (Burma, Indonesia, Malaysia, the Philippines, Singapore, South Vietnam, and Thailand) reveals that subtly divergent patterns of contentious politics after World War II provide the best explanation for the dramatic divergence in Southeast Asia's contemporary states and regimes.

Tax By Design

Author : Stuart Adam
ISBN : 9780199553747
Genre : Business & Economics
File Size : 22. 10 MB
Format : PDF, Mobi
Download : 780
Read : 1179

Get This Book


Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

The Derivative Action In Asia

Author : Dan W. Puchniak
ISBN : 9781107012271
Genre : Business & Economics
File Size : 59. 17 MB
Format : PDF, Mobi
Download : 862
Read : 639

Get This Book


This in-depth comparative examination of the derivative action in Asia provides a framework for analysing its function, history and practical application and examines in detail how derivative actions law works in practice in seven important Asian jurisdictions (China, Hong Kong, India, Japan, Korea, Taiwan and Singapore). These case studies allow an evaluation of a number of the leading Western comparative corporate law and governance theories which have come to define the field over the last decade. By debunking some of these critically important theories, this book lays the foundation for an accurate understanding of the derivative action in Asia and a re-examination of the regulation of the derivative action around the world.

Top Download:

Best Books