Liknande böcker
The VAT/GST Treatment of Public Bodies
Bok av Oskar Henkow
"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."