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| 008 | 120702s2012 ne a b |01 0 eng | ||
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_aThe future of indirect taxation : _brecent trends in VAT and GST systems around the world / _cedited by Thomas Ecker, Michael Lang, Ine Lejeune. |
| 260 |
_aAlphen aan den Rijn, the Netherlands : _bKluwer Law International, _cc2012. |
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| 300 |
_aliv, 756 p. : _bill. ; _c25 cm. |
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| 490 | 1 |
_aEUCOTAX series on European taxation ; _vv. 32 |
|
| 500 | _aPapers from a global conference held in September 2010. | ||
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _aArgentina / Rodolfo Nicolas Feito, Andres Carlos Saladino & Ricardo Tavieres -- Australia / Rebecca Millar & Denis McCarthy -- Brazil / Joao Francisco Bianco & Celso Grazioli -- Candad / Muhammad Abbas & Arthur J. Cockfield -- Chile / Sandra Benedetto -- China / Wei Cai & Alan Wu -- India / Ramaratnam Muralidharan & Monika Arora -- Japan / Kotaku Kimu & Yumi Nishiyama -- Jordan / Emad Majid & Reem Ibrahim -- Lebanon / Rizkallah Freifer, Wadih AbouNasr & JeanineDaou -- Liechtenstein / Martin Wenz, Patrick Knorzer & Birgit Stockl -- Mexico / Cesar Augusto Dominguez Crespo -- Morocco / Mohammed Nmili & Stephane Henrion -- New Zealand / David I. White & Eugen Trombitas -- Russia / Danil V. Vinnitskiy & Vladimir Konstantinov -- Singapore / Soo How KOH -- South Africa / Jennifer Roeleveld & Charles De Wet -- Switzerland / Claudio Fischer & Mathias Bopp -- Tanzania / Abeid Kasaizi -- Ukraine / Viktoria Tymoshenko -- The Share deal as a non-taxable transaction / Joachim Englisch -- Extension of reverse-charge : a solution to combat VAT fraud? / Michael Trumpel & Gustav Wurm -- Value added tax exemptions in Europe : recent developments / Herman W.M. van Kesteren & Mandy M. Gabriel -- The concept of taxable persons (and fixed establishments) in EU VAT / Herman W.M. van Kesteren & Madeleine M.W.D. Merkx -- Deductions in EU VAT law / Bjorn Westberg & Eleonor Kristoffersson -- The place of supply and its relevance for European VAT / Antonio Vazquez del Rey & Alberto Monreal Lasheras -- Taxable amount : vouchers, subsidies and goods applied for purposes other than business / Benedetto Santacroce -- Partial deduction of input VAT in the common VAT system in Europe / Dennis Ramsdahl Jensen & Henrik Stensgaard -- Taxable events as a proxy to taxing consumption : taxable and non-taxable transactions in European VAT law / Ad van Doesum & Gert-Jan van Norden -- Designing VAT/GST law to be effective and efficient : a global benchmaking of VAT/GST systems / Ine Lejeune. | |
| 650 | 0 |
_aValue-added tax _xLaw and legislation _vCongresses. |
|
| 700 | 1 |
_aEcker, Thomas, _d1971- |
|
| 700 | 1 |
_aLang, Michael, _cDr. |
|
| 700 | 1 | _aLejeune, Ine. | |
| 830 | 0 |
_aEucotax series on European taxation ; _v32. |
|
| 856 | 4 | 1 |
_3Table of contents only _uhttp://www.loc.gov/catdir/toc/fy12pdf02/2012359250.html |
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| 991 | _aFakulti Undang-Undang | ||
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