Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402
Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.
Systems of General Sales Taxation
Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402
Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402
Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.
General Sales Taxation
Author: Alfred Grether Buehler
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 404
Book Description
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 404
Book Description
General Sales Or Turnover Taxation
Author: National Industrial Conference Board
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 228
Book Description
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 228
Book Description
Oregon Blue Book
Author: Oregon. Office of the Secretary of State
Publisher:
ISBN:
Category : Oregon
Languages : en
Pages : 208
Book Description
Publisher:
ISBN:
Category : Oregon
Languages : en
Pages : 208
Book Description
The General Sales Tax
Author: Mabel Louise Walker
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 22
Book Description
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 22
Book Description
Legal Interpretation of Tax Law
Author: Robert F. van Brederode
Publisher:
ISBN: 9789041184733
Category : Corporations
Languages : en
Pages : 0
Book Description
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Publisher:
ISBN: 9789041184733
Category : Corporations
Languages : en
Pages : 0
Book Description
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Understanding General Sales Tax
Author:
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 291
Book Description
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 291
Book Description
Sales Taxation
Author: John Fitzgerald Due
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 378
Book Description
Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 378
Book Description
Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.
Sales Taxes, General and Retail
Author: Daniel Bloomfield
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 252
Book Description
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 252
Book Description
The Sales Tax in the 21st Century
Author: Matthew Murray
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 288
Book Description
The book covers papers delivered at a seminar which was held in February 1996 in Clearwater, Florida, by the National Tax Association and the Institute of Property Taxation. The contributions by various authors are divided into several general headings: Sales tax overview; Interstate dimension of the sales tax; Sales taxation and federal policy; New administrative techniques in auditing; Emerging technologies and auditing practices; Changing who pays the sales tax; Information technology and the sales tax.
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 288
Book Description
The book covers papers delivered at a seminar which was held in February 1996 in Clearwater, Florida, by the National Tax Association and the Institute of Property Taxation. The contributions by various authors are divided into several general headings: Sales tax overview; Interstate dimension of the sales tax; Sales taxation and federal policy; New administrative techniques in auditing; Emerging technologies and auditing practices; Changing who pays the sales tax; Information technology and the sales tax.