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Value Added Tax
A Comparative Approach
- Editore:
Cambridge University Press
- Collana:
- Cambridge Tax Law Series
- EAN:
9781107617629
- ISBN:
1107617626
- Pagine:
- 576
- Formato:
- Paperback
- Lingua:
- Inglese
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Descrizione Value Added Tax
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 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.
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