The Vat/Gst Treatment of Public Bodies

von Oscar Henkow, Oskar Henkow

232 Seiten, Hardcover

Kurzbeschreibung des Verlags

"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."

• Reihe: Kluwer Law International, BV
• ISBN: 9789041146632
• Sprache: Englisch
• Erscheinungsdatum: 07.03.2013
• Größe: 241 x 161 mm
• Verlag: Kluwer Law International, BV