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This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Compilation of the 16 English language contributions of "Staaten und Steuern (States and Taxes)", the original festschrift to honour Klaus Vogel.
pt. 1. List of patentees.--pt. 2. Index to subjects of inventions.
More than two hundred vintage images from family archives, museums, and university collections capture the cultural and economic history of Chicago's Japanese communities.
Chicago.
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The Japanese passion for photography is almost a cliché, but how did it begin? Although Japanese art photography has been widely studied this book is the first to demonstrate how photography became an everyday activity. Japan's enthusiasm for photography emerged alongside a retail and consumer revolution that marketed products and activities that fit into a modern, tasteful, middle-class lifestyle. Kerry Ross examines the magazines and merchandise promoted to ordinary Japanese people in the early twentieth century that allowed Japanese consumers to participate in that lifestyle, and gave them a powerful tool to define its contours. Each chapter discusses a different facet of this phenomenon...