000			02070cam a22003134a 4500
999			_c30342 _d30342
001			15942351
003			OSt
005			20210525161027.0
008			091013s2009 ne b a 001 0 eng
010			_a 2009499170
020			_a9789041128324 (cloth : alk. paper)
020			_a9041128328 (cloth : alk. paper)
040			_aDLC _cDLC
043			_ae------ _an-us---
050	0	0	_aKJE7285 _b.B74 2009
100	1		_aBrederode, R. F. W. van _q(Robert F. W. van), _d1954-
245	1	0	_aSystems of general sales taxation : _btheory, policy and practice / _cRobert F. van Brederode.
260			_aAustin [Tex.] : _bWolters Kluwer Law & Business ; _aAlphen aan den Rijn, The Netherlands : _bKluwer Law International ; _aFrederick, MD : _aSold and distributed in North, Central and South America by Aspen Publishers, _cc2009.
300			_axxviii, 365 p. : _bill. ; _c25 cm.
490	0		_aSeries on international taxation ; _vvol. 33
504			_aIncludes bibliographical references (p. [341]-358) and index.
505			_aTABLE OF CONTENTS: Preface and Acknowledgments . List of Tables and Figures List of Abbreviations. List of Cases. Chapter 1. General Introduction. Chapter 2. Short Overview of the History of General Sales Taxation. Chapter 3. Systems of Sales Taxation: General Overview. Chapter 4. Characterization of Consumption Taxes. Chapter 5. Gross Receipt Taxes. Chapter 6. Retail Sales Taxes. Chapter 7. Subtraction VAT. Chapter 8. Credit Invoice Method VAT. Chapter 9. Cross-Border Transactions. Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets. Chapter 11. Revenue Allocation within Federal and Common Markets. Chapter 12. Tax Policy Lessons. Bibliography. Index.
650		0	_aValue-added tax _xLaw and legislation _zEuropean Union countries.
650		0	_aSales tax _xLaw and legislation _zEuropean Union countries.
650		0	_aSales tax _xLaw and legislation _zUnited States.
906			_a7 _bcbc _corigres _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK