Principles of Value Added Tax - A European Perspective

By Adrian Ogley

This work puts the theory of value added tax (VAT) into the context of the practice within the European single market. The debate on US tax reform is discussed from the perspective of a subtraction VAT - an alternative to the European credit-invoice method of taxing businesses' value added tax. It also considers the implications of this in the light of the GATT agreement. The book is intended for direct tax practitioners, who need to have an understanding of VAT in view of their overall responsibility for the tax function. It also gives indirect tax practitioners, who are already familiar with the operation of their own domestic VAT systems, an overview of the minefield that the European transitional regime represents.

• Format: Hardcover
• Language: English
• ISBN: 0952044218
• ISBN13: 9780952044215
• Release Date: May 1998
• Publisher: Interfisc Publishing
• Length: 250 Pages
• Weight: 1.23 lbs.