The VAT/GST treatment of public bodies
Oskar Henkow
| Year of publication: |
2013
|
|---|---|
| Authors: | Henkow, Oskar |
| Publisher: |
Alphen aan den Rijn : Kluwer Law Int. |
| Subject: | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Öffentlicher Sektor | Public sector | Steuerreform | Tax reform | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries | Öffentliches Unternehmen | Umsatzsteuerrecht | Rechtsvergleich | Europäische Union |
| Description of contents: | Table of Contents [gbv.de] |
| 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