Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)

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9780521616560: Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)

This 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.

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Reseña del editor:

This 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

Biografía del autor:

Alan Schenk teaches VAT at Wayne State University and other universities such as Harvard University and University of Michigan Law School. For the past seven years, Professor Schenk has served as Technical Advisor for the International Monetary Fund, drafting and reviewing legislative proposals for sales and value added tax for several countries in Africa and for emerging economies of Eastern Europe. He is the author of four books and has published many articles on VAT including several involving the taxation of financial services.

Oliver Oldman is Learned Hand Professor of Law, Emeritus, at the Harvard Law School and for 25 years until July 1989, he was the Director of the School's International Tax Program. He has been a member of the Law School Faculty since 1955 when he began directing the Tax Program's training activities and was appointed Professor of Law in 1961. He became Director of the International Tax Program in 1964, a post he relinquished in 1989 to become Senior Fellow and Advisor of ITP. For 10 years until July 1990 he was also Director of the School's program in East Asian Legal Studies, where he currently serves as Senior Fellow and Advisor. In 1993, he became Emeritus but continues to teach part-time.

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Schenk, Alan; Oldman, Oliver
Editorial: Cambridge University Press (2007)
ISBN 10: 0521616565 ISBN 13: 9780521616560
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Schenk, Alan, Oldman, Oliver
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