Immovable property under VAT
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Author
Publication
2011 - Sold and distributed in North, Central and South America by Aspen Publishers, Inc., Alphen aan den Rijn, Netherlands
Language
English
Word Count
73,750 words, Guess
Page Count
295 pages
Identifiers
- ISBN-109041131264
- ISBN-139789041131263
- Library of Congress Control Number2011411301
- OCLC Control Number317929419
- Open LibraryOL24920846M
Classifications
- LCCK4573 .I47 2011
Alternate Titles
- Immovable property under value added tax
Description
"The ideal value-added tax (VAT) would carry an economic efficiency ration 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. This book d\Describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment"--Jacket.
Series Statement
- Series on international taxation -- v. 37
- Series on international taxation -- no. 37.
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