The VAT/GST treatment of public bodies
By: Oskar Henkow
Series: Series on international taxation -- volume 41
Publisher: Kluwer Law International
Published: 2013
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 213
ISBN-13: 9789041146632
Subjects: Value-added tax; Law and legislation; Government business enterprises; Taxation; Government corporations
Notes: Includes bibliographical references (pages 191-201) and index.
Table of contents: title: VAT/GST and the public sector: issues and problems; title: The exclusion of public bodies from the scope of the European VAT; title: The tratment of the income of a public body; title: Deduction of input VAT and other issues; title: VAT compensation schemes in Denmark; title: VAT compensation schemes in Sweden; title: Other VAT compensation schemes; title: State aid and compensation schemes; title: Concluding discussion; title: New Zealand's GST system and public management; title: The inclusion of public bodies in New Zealand; title: The tratment of income of public bodies; title: Other issues and conclusions; title: Other full tax systems and evaluation; title: Towards a 'best practice'.