자료유형 | 단행본 |
---|---|
서명/저자사항 | Value added tax : a comparative approach/ Alan Schenk, Oliver Oldman. |
개인저자 | Schenk, Alan. Oldman, Oliver. |
판사항 | [Rev. ed.]. |
발행사항 | Cambridge. New York: Cambridge University Press, 2007. |
형태사항 | xxxiii, 532 p.: ill.; 24 cm. |
총서사항 | Cambridge tax law series |
ISBN | 9780521616560 (pbk.): 0521851122 (hardback) 9780521851121 (hardback) 0521616565 (pbk.) |
서지주기 | Includes bibliographical references and index. |
내용주기 | Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption. |
일반주제명 | Value-added tax -- Law and legislation. Spendings tax -- Law and legislation. Taxation of articles of consumption -- Law and legislation. |
분류기호(DDC) | 343.055 |
언어 | 영어 |
보존/밀집/기증 자료 신청 분관대출 서가부재도서 무인예약대출 배달서비스 소장위치출력
No. | 등록번호 | 청구기호 | 소장처 | 밀집번호 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
---|---|---|---|---|---|---|---|---|---|
1 | 3017083 | 343.055 S32vc | 법학도서관/법학자료실(1층)/ | 대출가능 |