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Value Added Tax and Direct Taxation : Similiarities and Differences


Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this Book aims to build a bridge between consumption taxes and direct taxes
Michael lang - Personal Name
Peter melz - Personal Name
Eleonor kristoffersson - Personal Name
04 VAL mic
978-90-8722-060-0
04 VAL mic
Book
English
IBFD Publications
2009
Amsterdam
xliv, 1296 p.; 23 cm
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