VAT exemptions : consequences and design alternatives

Resource Information

The instance VAT exemptions : consequences and design alternatives represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

VAT exemptions : consequences and design alternatives

Instantiates

• VAT exemptions : consequences and design alternatives

Publication

• Alphen aan den Rijn, Kluwer Law International, 2013

Contents

• Ending VAT exemptions: towards a post-modern VAT
• de la Feria, R.
• Krever, R.
• ; p. 3-36
• The EU perspective on VAT exemptions
• Englisch, J.
• ; p. 37-100
• VAT treatment of public-sector bodies: the Canadian Model
• Gendron, P-P.
• ; p. 103-133
• Smoke and mirrors : applying the Full Taxation Model to Government under the Australian and New Zealand GST Laws
• Millar, R.
• ; p. 135-174
• Comparing the treatment of charities under Value Added Taxes and Retail Sales Taxes
• Hellerstein, W.
• ; p. 175-199
• VAT on gambling
• Margalioth, Y.
• ; p. 203-215
• Comments: VAT on gambling
• Schenk, A.
• ; p. 217-222
• A proposal to improve the VAT treatment of housing in the European Union
• Cnossen, S.
• ; p. 225-252
• VAT and immovable propertyn : full taxation Models and the treatment of capital gains on owner-occupied residences
• Millar, R.
• ; p. 253-305
• VAT and financial services : competing perspectives on what should be taxed
• Grubert, H.
• Krever, R.
• ; p. 309-343
• Further thoughts on reforming the VAT : treatment of financial intermediation services
• Zee, H.H.
• ; p. 345-355
• Comment : is the comprehensive application of cash-flow taxation necessary to integrate financial services into an invoice/credit VAT?
• Edgar, T.
• ; p. 357-363

Extent

XXII, 363 p.

Isbn

9789041132765

Record ID

u88035