Extent:
xiii, 213, 2 S.
Series:
Series on international taxation. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0924-4654, ZDB-ID 580076-6. - Vol. 41
Type of publication: Book / Working Paper
Language: English
Notes:
VAT = Value Added Tax
GST = General Sales Tax
VAT/GST and the public sector: issues and problemsThe exclusion of public bodies from the scope of the European VAT -- The tratment of the income of a public body -- Deduction of input VAT and other issues -- VAT compensation schemes in Denmark -- VAT compensation schemes in Sweden -- Other VAT compensation schemes -- State aid and compensation schemes -- Concluding discussion -- New Zealand's GST system and public management -- The inclusion of public bodies in New Zealand -- The tratment of income of public bodies -- Other issues and conclusions -- Other full tax systems and evaluation -- Towards a 'best practice'.
VAT/GST and the public sector: issues and problems -- The exclusion of public bodies from the scope of the European VAT -- The tratment of the income of a public body -- Deduction of input VAT and other issues -- VAT compensation schemes in Denmark -- VAT compensation schemes in Sweden -- Other VAT compensation schemes -- State aid and compensation schemes -- Concluding discussion -- New Zealand's GST system and public management -- The inclusion of public bodies in New Zealand -- The tratment of income of public bodies -- Other issues and conclusions -- Other full tax systems and evaluation -- Towards a 'best practice'.
ISBN: 978-90-411-4663-2
Classification: Steuerrecht ; Gemeinschaftsaufgaben, Rechtsvereinheitlichung
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10013397209