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Vol 21 No 9 Sept/Oct 2016

Book of the Month

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Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Principles of Value Added Tax: A European Perspective

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ISBN13: 9780952044215
ISBN: 0952044218
Published: May 1997
Publisher: Interfisc
Country of Publication: UK
Format: Hardback
Price: Out of print

Out Of Print

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.

By putting the theory of VAT into an essentially practical context, this book should also serve as a useful teaching guide.;The author is a chartered accountant who has specialised in international tax for 20 years. He has spent the most recent five years of these monitoring the development of the European transitional VAT system on behalf of an organisation which represents business interests.

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Recommended by Dr Roxan of LSE
for Tax LLM 2007/2008;
Introduction to VAT
VAT in Europe
the scheme in outline
goods and services
VAT and financial services
the transitional regime
the definitive system
fundamentals of VAT planning
the US tax reform - the debate.