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Value Added Tax : A Comparative Approach. 2nd ed. 付加価値税－比較アプローチ 第2版
・ISBN 978-1-107-04298-8 hard GB£ 114.00
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・ISBN 978-1-107-61762-9 paper GB£ 60.00
￥19,008.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
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★★★
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-107-33767-1
| 著者・編者 | Schenk, Alan / Thuronyi, V. / Cui, Wei, |
|---|---|
| シリーズ | Cambridge Tax Law Series |
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 2014 |
| ページ数 | 560 pp. |
| 言語 | ENG |
| ニュース番号 | ＜618-1168＞ |
解説
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.