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Immovable Property Under VAT : A Comparative Global Analysis
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The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate.
Robert F. van brederode - Personal Name
04 IMM rob
978-90-411-3126-3
04 IMM rob
series on international taxation
Book
English
Kluwer law international
2011
AH Alpen aan den rijn
xxvi, 295 p.; 25 cm
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