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The Resource The VAT/GST treatment of public bodies

The VAT/GST treatment of public bodies

Label
The VAT/GST treatment of public bodies
Title
The VAT/GST treatment of public bodies
Creator
Subject
Language
eng
Summary
Most VAT systems exclude public bodies from the scope of VAT. But, there is a movement gaining momentum to include public sector bodies within the GST system to some extent or even fully (New Zealand). This book focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. It presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions and the treatment of income of public bodies. The book ends with a discussion of what might be considered "best practice" in relation to both the exclusion and full tax models
http://library.link/vocab/creatorName
Henkow, O
Geographic coverage
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
41
http://library.link/vocab/subjectName
  • VAT
  • GST
  • public sector
  • input VAT
  • VAT deduction
Label
The VAT/GST treatment of public bodies
Instantiates
Publication
Extent
XIII, 213 p.
Isbn
9789041146632
Label
The VAT/GST treatment of public bodies
Publication
Extent
XIII, 213 p.
Isbn
9789041146632

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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