Value-added taxation

issues and impact for Canadian mines
  • 162 Pages
  • 1.32 MB
  • 8871 Downloads
  • English
by
Centre for Resource Studies, Queen"s University , Kingston, Ont
Goods and services tax -- Canada., Mineral industries -- Taxation -- Canada., Mines and mineral resources -- Taxation -- Ca
StatementBrenda J. Dyack.
SeriesWorking paper -- no. 38, Working paper (Queen"s University (Kingston, Ont.). Centre for Resource Studies) -- no. 38
ContributionsQueen"s University (Kingston, Ont.). Centre for Resource Studies.
Classifications
LC ClassificationsHD9506C22 D93 1986
The Physical Object
Pagination162 p.
ID Numbers
Open LibraryOL16532226M
ISBN 100887570798

I purchased this book for my tax subject. If I purchased this book in Sydney, I would pay double of the price listed on Amazon. When I chose the standard delivery (takes up to 2 months to deliver to Sydney), I didn't expect to receive the item much earlier until the end of 2 months by: This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law.

The second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's by: This book integrates legal, economic, and administrative materials about value added tax.

Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from Value-added taxation book experience of countries and organizations from all areas of the world.

It also serves as a resource for tax practitioners and government officials that must grapple with. Value Added Tax book. Read reviews from world’s largest community for readers. This book integrates legal, economic, and administrative materials about v 4/5(3).

The value added tax (VAT) has spread around the world more quickly than any other new tax in modern history. This book covers value added tax and, in some parts, other consumption taxes in use or proposed in developing and developed countries.

Tax on consumption generally refers to a tax on final consumption, consisting mainly of goods and. Gayatri Publications - Offering Value Added Tax Book, Taxation Books, टैक्स बुक, टैक्स बुक्स, कर सम्बंधित किताबें, New Items in Ashok Vihar, New Delhi, Delhi.

Read about company. Get contact details and address| ID: Value Added Tax Fraud Marius-Cristian Frunza Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation.

The "pay now, argue later" rule in terms of section 36 of the Value-Added Tax Act prima facie infringes on a taxpayer's right of access to the courts as envisaged in section 34 of the Value-added taxation book. The value-added tax (VAT) is the world’s most common form of consumption tax, in place in more than countries, including every economically advanced nation except the United States.

“Value added” is the difference between business sales and purchase of goods and services from other businesses. A value-added tax (VAT) is a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production.

Brand new Book. Value Added Tax Act (UK) The Law Library presents Value-added taxation book official text of the Value Added Tax Act (UK). Updated as of Ma This book contains: The complete text of the Value Added Tax Act (UK) - A table of contents with the page number of each section.

Value Added Tax and Direct Taxation. Editor(s): Michael Lang, Peter Melz et al Date of publication: December ISBN: Type of publication: Print Book. Number of pages: 1, Terms: Shipping fees apply. View shipping information. Price: EUR / USD (VAT excl.) Order Print tab_1 Title: Value Added Tax and Direct ISBN: A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally.

It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer.

Details Value-added taxation FB2

If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax (GST), its harmonized counterpart (HST) currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and Prince Edward Island, and the Quebec Sales Tax (QST).

The book combines discussion on the theoretical and practical questions. Value-Added Tax The Panel developed and analyzed a proposal to adopt a value-added tax (VAT) that would replace a portion of both the individual and corporate income taxes.

The VAT is a type of consumption tax that is similar to a retail sales tax but is collected in smaller increments throughout the production process. Value Added Tax and Direct Taxation: Similarities and Differences.

Michael Lang, Peter Melz, Eleonor Kristoffersson, Thomas Ecker. IBFD, - Direct taxation - pages. 0 Reviews. This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes.

Fifty contributions are. Book Description. Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches.

Value added tax, part 1 This two-part article is relevant to candidates sitting Paper F6 (UK) in either the June or December sittings, and is based on tax legislation as it applies to the tax year (Finance Act ). Paper F6 (UK) will always contain a minimum of 10 marks on value added tax.

The Value Added Tax may have some attractive theoretical qualities compared to taxes on income and production. But in the real world it simply would be another burden on an already overtaxed economy.

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes 5/5(1).

Value Added Tax Books LexisNexis provides a range of up-to-date books on Value Added Tax. Covering property, international and indirect tax round ups, LexisNexis offers the essential texts and authoritative material on VAT, enabling professionals and practitioners to.

Online ITA Fundamentals of Value Added Tax Gain a thorough understanding of the basic concepts and principles of VAT and how the tax operates both internationally and domestically. Approaches of EU and non-EU states will be compared and legal aspects considered.

Value Added Taxation In Developing Countries book. Read reviews from world’s largest community for readers.4/5(1).

Description Value-added taxation EPUB

Direct Tax Laws (Income Tax and Wealth Tax) and Indirect Tax Laws (Service Tax, Value Added Tax and Central Sales Tax) covered in the Syllabus. The study material contains all relevant amendments made by Finance Act, and is applicable for the Assessment Year relevant for June and December examination.

Introduction to Taxation “Taxes are the price we pay for a civilized society.” - Oliver Wendell Holmes, Jr. Taxation is a financial charge imposed on people. Taxation is a means whereby the state collects funds to pay for public services. All tax laws should conform to the Maxims of Taxation EQUITY 1.

Value Added Tax Rules made under Value Added Tax Act As per VAT Act at a flat rate of 15% is chargeable on all goods and services imported in Bangladesh and on all goods and services.

This book argues that the Bradford X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation. The X tax.

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Income Tax Law And Practice. This book covers the following topics: Income Tax in India, Income Exempt from Income Tax, Income from Salaries, Income from House Property, Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Incomes, Deduction from Gross Total Income, Computation of Tax Liability of Individuals.

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes.

A value-added tax (VAT) is a consumption tax that is levied on a product repeatedly at every point of sale at which value has been added. That is, the tax is. Tax policies used today by the U.S. federal government have advantages and disadvantages, but few can match the efficiency of a well-designed value added tax (VAT).Value Added Tax (VAT) was introduced to the United Kingdom on 1 April in conjunction with the UK’s entry into what is now the European Union.

Almost exactly a year before, the then Chancellor of the Exchequer, Anthony Barber, told the House of Commons that “One of the great benefits of VAT is that it is a broadly-based tax which.Get this from a library! Sales taxation: the case of value added tax in the European community.

[B J M Terra] -- The first part of this book offers a concise treatment of the theory of sales taxation, VAT in particular. It explains the consequences of the legal character of a general indirect tax on.