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The VAT/GST Treatment of Public Bodies (Hardcover) Loot Price: R5,093
Discovery Miles 50 930
Repayment Terms: R477 pm x 12*
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The VAT/GST Treatment of Public Bodies (Hardcover): Oskar Henkow

The VAT/GST Treatment of Public Bodies (Hardcover)

Oskar Henkow

Series: Series on International Taxation

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Loot Price R5,093 Discovery Miles 50 930 | Repayment Terms: R477 pm x 12*

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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."

General

Imprint: Kluwer Law International
Country of origin: Netherlands
Series: Series on International Taxation
Release date: February 2013
First published: 2013
Authors: Oskar Henkow
Dimensions: 247 x 166 x 18mm (L x W x T)
Format: Hardcover - Cloth over boards
Pages: 230
ISBN-13: 978-90-411-4663-2
Categories: Books > Business & Economics > Business & management > General
Books > Law > International law > General
Books > Law > Other areas of law > Law as it applies to other professions
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN: 90-411-4663-6
Barcode: 9789041146632

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