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Value-added taxes in central and eastern European countries : a comparative survey and evaluation by Sijbren Cnossen; OCDE. Organización de Cooperación y Desarrollo Económico.; OCDE. Centre for Co-operation with non-members (CCNM) is a book available to read on EtoBox.
What is Value-added taxes in central and eastern European countries : a comparative survey and evaluation about?
This Is The First Study Of The Value-added Tax (vat) Systems Of The Ten Countries Of Central And Eastern Europe Preparing For Integration Into The European Union (eu). The Study Offers A Comparative Evaluation Of The Main Features Of The Vat Systems Between The Ten Countries Surveyed And Provides A Commentary On The Development Of The Vat Systems In Line With The Vat Legislation Of The Eu. Chapter I. Introduction -- Chapter Ii. Taxing Value Added -- -a. Alternative Consumption Taxes -- B. How The Vat Works -- Chapter Iii. Legal Framework -- Chapter Iv. The Base Of The Value-added Tax -- Chapter V. Immovable Property -- Chapter Vi. Financial Services -- Chapter Vii. Distributional Issues And Rate Structures -- Chapter Viii. International And Intra-union Trade -- Chapter Ix. Small Businesses And Farmers -- Chapter X. Treatment Of Specified Supplies -- Chapter Xi. Administrative Aspects -- Appendix I. Departures From Standard Exemptions -- Appendix Ii. Coverage Of Different Vat Rates -- Appendix Iii. Selected Bibliography -- Appendix Iv. Principal Correspondents Oecd Centre For Co-operation With Non-members.--cover. Includes Bibliographical References (p. 151-159).
- Author
- Sijbren Cnossen; OCDE. Organización de Cooperación y Desarrollo Económico.; OCDE. Centre for Co-operation with non-members (CCNM)
- Publisher
- Paris: European Commission: Organisation for Economic Co-operation and Development
- Published
- 1998
- Language
- EN
- ISBN
- 9789264160538
- Subjects
- Social Science, Economics, Business
More by Sijbren Cnossen; OCDE. Organización de Cooperación y Desarrollo Económico.; OCDE. Centre for Co-operation with non-members (CCNM)
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