6 Value-Added Tax in: Tax Law Design and Drafting, Volume 1

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6 Value-Added Tax

Author:

David Williams

David Williams
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Language:: English

Print Publication Date:: 23 Aug 1996

Keywords:: tax authorities; taxable person; VAT law; input tax; customs duty; Tax allowances; Income and capital gains taxes; Distressed assets; Imports; Europe; South America; North America; Asia and Pacific

Abstract

Not only is the VAT a fairly simple tax, but it is also probably the most popular tax in the world today.

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Cover Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1

Author:

Victor T Thuronyi

ISBN:: 9781557755872

Publication Date:: 23 Aug 1996

Publisher:: International Monetary Fund

DOI:: https://doi.org/10.5089/9781557755872.071

Pages:: 531

Front Matter

Back Matter

Abstract
I. Introduction
II. Taxable Persons
III. Supplies of Goods and Services
IV. Taxable Supplies
V. Exempt Supplies
VI. Taxable Value of Supplies
VII. Payment of VAT
VIII. Procedure and Administration
IX. Special Cases

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