Value Added Tax

Value Added Tax

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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.In a United Kingdom case, the tax authority claimed that tax avoidance transactions did not constitute economic activity ... I„ts (Latvia), made by decision of 13 May 2011, received at the Court on 26 May 2012, in the proceedings Aina I„rs Re I„dlihs v. Valsts ien Ise I„mumu dienests (VID, the Latvian State Revenue Service) In Case C-263/11, [2012] ECRI-0000 ... The United Kingdom also claimed that a€œa circular carousel frauda€ (transactions, for example, going from Bob to Carl and backanbsp;...

Title:Value Added Tax
Author:Alan Schenk, Victor Thuronyi, Wei Cui
Publisher:Cambridge University Press - 2015-02-09


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