This book analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of public bodies, exemptions and deductions) by examining the most important and recent judgments of the Court of Justice of the ...
Providing clear and thorough descriptions of VAT law and practice, this service combines all the authority and reliability of the invaluable Tolley's Value Added Tax annual with continually up-to-date guidance.
Tax Reform in Australia: The Potential Role of a Value Added Tax
Understanding Consumption Taxes: Everyone's Guide
... 1792 ; Rödder , Holding und umsatzsteuerliche Unternehmereigenschaft , DStR 1993 , 635 ; Sorgenfrei , Das neue Verständnis von § 2 Abs . 3 UStG am Beispiel der Deutschen Bundespost POSTDIENST , DStR 1993 , 1893 ; Wagner , USt in ...
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, Tolley's Value Added Tax brings together in-depth coverage of the UK and EU legislation, HMRC material and relevant case law and tribunal decisions relevant to ...
Financial services cover a vast array of services rendered by financial institutions, ranging from (a) ... As other countries adopted VAT, they followed the European lead and exempted financial services (including insurance) and ...
This book explains various aspects of the GST in non-technical language for the benefit of a cross-section of readers, including teachers and students of economics, commerce, law, public administration, business management, legislators, ...
The 5th Edition of the Australian GST Legislation provides a comprehensive consolidation of all the legislation relating to Australia's GST system, and incorporates all amendments enacted to 1 January 2002.
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, Tolley's Value Added Tax brings together in-depth coverage of the UK and EU legislation, HMRC material and relevant case law and tribunal decisions relevant to ...
This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law.