Part I: Design and Structure of the VAT
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| Vat Rates |
| |
| Registration Thresholds in Africa |
| |
| Designing and Drafting VAT Laws for Africa |
| |
Part II: VAT and Specific Sectors
|
| Financial Services |
| Alan Schenk |
| Gambling and Lotteries |
| Alan Schenk |
Application of VAT to Public Bodies: the EU VAT System
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| Current Issues and Proposals |
| Michel Aujean |
| Real Property and VAT |
| Robert Conrad & Anca Grozav |
Part III: Administrative Aspects of VAT
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| VAT Best Practice |
| Christophe Grandcolas |
| VAT Administration: Addressing Private Sector Concerns |
| David Child |
| |
| VAT Refunds |
| Graham Harrison |
Part IV: Inter-jurisdictional and International Aspects of VAT
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| Inter-jurisdictional Sharing of the VAT |
| Howell H Zee |
| Cross-border Services |
| Rebecca Millar |
Part V: VAT and Francophone Africa
|
| Value Added Tax in Francophone Africa |
| Christophe Waerzeggers |
