bokomslag VAT Exemptions
Juridik

VAT Exemptions

Rita De La Feria

Inbunden

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  • 392 sidor
  • 2013
This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters - by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions - grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable? Are alternative legal designs possible? Are such alternatives necessary? What new problems do such designs give rise to? The authors emphasize in particular the design alternatives to exemptions that characterize 'modern' VAT and the newly proposed 'post-modern' VAT, both those that are already in operation in some countries and others that have not yet been attempted anywhere in the world. Among the core issues discussed are the following: 'out-of-scope' supplies and suppliers; merit or concessional exemptions for, e.g., charities, healthcare, cultural activities, and education services; and 'technical' exemptions applied to, e.g., gambling, immovable property, financial and insurance services.
  • Författare: Rita De La Feria
  • Format: Inbunden
  • ISBN: 9789041132765
  • Språk: Engelska
  • Antal sidor: 392
  • Utgivningsdatum: 2013-02-22
  • Förlag: Kluwer Law International