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Value Added Tax

2023
Abstract This chapter describes value added tax (VAT) as a form of consumption tax, addressing the VAT between solicitor and client and its recoverability between opposing parties. It examines topics that determine the extent to which VAT is payable or recoverable.
openaire   +2 more sources

Value Added Tax

2015
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 have ...
Alan Schenk, Victor Thuronyi, Wei Cui
openaire   +1 more source

Corporate value added tax avoidance

Accounting Forum, 2021
Xiaojian Tang   +2 more
exaly  

The Sectoral Effects of Value-Added Tax: Evidence from UAE Stock Markets

Journal of Risk and Financial Management, 2022
Vikash Ramiah   +2 more
exaly  

Blockchain Technology Application for Value-Added Tax Systems

Journal of Open Innovation: Technology, Market, and Complexity, 2020
, Niken Desila Utami, Adang Hendrawan
exaly  

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