Value added tax: a comparative approach
Auteur :
Schenk, Alan / Thuronyi, Victor / Cui, Wei
Éditeur :
Cambridge University Press
ISBN :
9781107617629
Date de publication :
2 févr. 2015
Dimensions :
21,0 x 15,0 x 2,5 cm
Poids :
1275 g
Format :
Trade paperback (US)
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.