|Module code||EKN 837|
|Faculty||Faculty of Economic and Management Sciences|
Globally value-added taxation (VAT) has become the most important tax instrument to tax consumption. An examination of fundamental issues in designing and implementing a VAT system is therefore essential. This module will deal with the economic, legal, administrative and inter-jurisdictional aspects of VAT. The application of VAT to the provision of various types of goods (e.g. real estate) and services (e.g. financial services and insurance) will be covered.
|Language of tuition||Module is presented in English|
|Period of presentation||Semester 1 or Semester 2|
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