Value added tax : a comparative approach

• Material Type: 図書
• ISBN: 9781107042988 (hardback); 1107042984 (hardback); 9781107617629 (paperback); 1107617626 (paperback)
• Title: Value added tax : a comparative approach
• Author/Editor: Alan Schenk, Victor Thuronyi, Wei Cui.
• Edition: Second edition.
• Series Title: Cambridge tax law series
• Author Heading: Schenk, Alan.; Thuronyi, Victor.; Cui, Wei, 1970-
• Publication, Distribution, etc.: New York, NY : Cambridge University Press (出版)
• Publication Date: 2015.
• Publication Date (W3CDTF): 2015
• Extent: xxxi, 543 pages
• Size: 23 cm.
• Place of Publication (Country Code): US
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Value-added tax--Law and legislation.; Spendings tax--Law and legislation.; Taxation of articles of consumption--Law and legislation.
• LCC: K4573
• DDC: 336.2/714
• NDLC: A361; A366
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: A361-B92
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 025784247; http://id.ndl.go.jp/bib/025784247
• LC Control Number: 2014027840; https://lccn.loc.gov/2014027840
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: Machine generated contents note: 1. Introduction; 2. Consumption tax forms and base alterations; 3. Varieties of VAT in use; 4. Registration, taxpayer...
• Summary, etc.: "This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the st...