[Mobile book] The VAT/GST Treatment of Public Bodies (Series on International Taxation)






 | #3597593 in eBooks |  2013-01-01 |  2013-01-01 | File Name: B00DEKD8H0


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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 ...


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