The VAT/GST Treatment of Public Bodies (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
230
Utgivningsdatum
2013-01-25
Förlag
Kluwer Law International
Medarbetare
Henkow, Oscar
Illustrationer
Black & white illustrations
Dimensioner
246 x 162 x 17 mm
Vikt
516 g
Antal komponenter
1
Komponenter
52:B&W 6.14 x 9.21in or 234 x 156mm (Royal 8vo) Case Laminate on White w/Gloss Lam
ISBN
9789041146632

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The VAT/GST Treatment of Public Bodies (inbunden)

The VAT/GST Treatment of Public Bodies

av Oskar Henkow
Inbunden Engelska, 2013-01-25
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"Most VAT systems exclude public bodies from the scope of value added tax
(VAT) systems. However, a movement to include public sector bodies within
the GST system to some extent or even fully (as in New Zealand) is gaining
momentum, and underlies the European Commission's 2011 study on the
treatment and economic impact of exemptions in the public interest. Whether the
present EU treatment really is as bad as some of its critics suggest, and whether the
New Zealand model really is so perfect that jurisdictions with exclusion models
ought simply to replace these existing systems with a New Zealand style system:
these are the questions which triggered this research and which form the basis for
the critical analysis contained in this book."
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