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090 _aC47.13.F846 2
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245 0 4 _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.
300 _aliv, 756 p. :
_bill. ;
_c25 cm.
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
907 _a.b15418200
_b2019-11-12
_c2019-11-12
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