Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
612-822-4611

  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Vat/Gst Treatment of Public Bodies

The Vat/Gst Treatment of Public Bodies

Henkow, Oskar
Henkow, Oscar

Hardcover

Series: International Taxation, Book 41

Business GeneralGeneral Law

ISBN10: 9041146636
ISBN13: 9789041146632
Publisher: Kluwer Law International
Published: Mar 7 2013
Pages: 230
Weight: 1.11
Height: 0.56 Width: 6.14 Depth: 9.21
Language: English
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.

Also in

General Law

View All