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   Book Info

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VAT & Sales Taxes Worldwide: A Guide to Practice and Procedures in 61 Countries  
Author: Ernst & Young
ISBN: 0471955736
Format: Handover
Publish Date: June, 2005
 
     
     
   Book Review

Book Info
A guide to practice and procedures in VAT implications of commercial activities in the European Union, and similar VAT and sales taxes in force in other major trading nations in the world.

The publisher, John Wiley & Sons
Prepared by Ernst & Young tax specialists throughout the world, this guide offers a useful overview of value added tax and similar sales taxes in 60 major trading nations. A separate chapter is devoted to each country and covers who and what is taxable, place of supply, basis of taxation, tax rates, exemptions, credit/refund for input tax, administrative obligations and special regimes. Comparative charts, EC directives and a comprehensive glossary of terms can be found in the appendices.

About the Author
ERNST & YOUNG LLP is the nation's leading professional services firm, providing tax, assurance and advisory business services and consulting services to thousands of individuals as well as domestic and global businesses. Visit the firm's Web site at ey.com.




Vat and Sales Taxes Worldwide: A Guide to Practice and Procedures in Sixty Countries

FROM THE PUBLISHER

Prepared by Ernst & Young tax specialists throughout the world, this guide offers a useful overview of value added tax and similar sales taxes in 60 major trading nations. A separate chapter is devoted to each country and covers who and what is taxable, place of supply, basis of taxation, tax rates, exemptions, credit/refund for input tax, administrative obligations and special regimes. Comparative charts, EC directives and a comprehensive glossary of terms can be found in the appendices.

     



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