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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.