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Summary

CHAPTER 1: Survey of Taxes on Consumption anf Income, and Introduction to Value Added Tax @ Page 1 - 28 CHAPTER 2: Forms of Consumption-Based Taxes and Altering the Tax Base @ Page 30 - 55 CHAPTER 3: Varieties of VAT in Use @ Page 58 - 71 CHAPTER 4: Registration, Taxpayer, and Taxable Business Activity @ Page 73 - 109 CHAPTER 5: Taxable Supplies of Goods and Services, and Tax Invoices @ Page 111 - 140 CHAPTER 6: The Tax Credit Mechainsm @ Page 141 - 179 CHAPTER 7: Introduction to Cross-Border Aspects of VAT @ Page 180 - 223 CHAPTER 8: Timing and Valuation Rules @ Page 224 - 262 CHAPTER 9: Zero Rating and Exemptions and Government Entities and Nonprofit Organizations @ Page 263 - 299 CHAPTER 10: Gambling and Financial Services (Other than Insurance) @ Page 301 - 341 CHAPTER 11: Insurance @ Page 343 - 356 CHAPTER 12: Interjurisdictional Aspects of VAT in Federal Countries and Common Markets @ Page 358 - 406 CHAPTER 13: Real Property @ Page 408 - 431 CHAPTER 14: Proposals for U.S. Tax on Consumption @ Page 433 - 458