01790     2200301   4500001002100000005001500021035002000036008004100056020001500097041000800112082001200120084001800132100001700150700001800167245007900185260004300264300004100307500002300348520088400371650004301255650004001298990002501338990002501363990002501388990002501413990002501438990002501463INLIS00000000000456620221102013648  a0010-0520004566221102                |          | eng    a0521616565  aeng  a343.055  a343.055 SCH v0 aSchenk, Alan0 aOliver Oldman1 aValue Added Tax :bA Comparative Approach /cAlan Schenk and Oliver Oldman  aNew York :bRoutledge-Cavendish,c2007  axxxiii, 532 p. :b: illus. ;c24 cm.  aIndeks : p.525-532  aThis book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. In the new edition, the authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A new chapter on financial services has been added as well as an analysis of significant new cases. 4aValue-added tax - Law and legislation. 4aSpending tax - Law and legislation.  a09903/MKRI-P/XI-2008  a09904/MKRI-P/XI-2008  a09903/MKRI-P/XI-2008  a09904/MKRI-P/XI-2008  a09904/MKRI-P/XI-2008  a09903/MKRI-P/XI-2008