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The VAT/GST Treatment of Public Bodies[公共机关增值税和服务税的处理]
- 作者
- 出版社 Kluwer Law International
- 出版时间 2013年2月
- ISBN 9789041146632
- 定价 2171.50
内容简介
"MostVATsystemsexcludepublicbodiesfromthescopeofvalueaddedtax(VAT)systems.However,amovementtoincludepublicsectorbodieswithintheGSTsystemtosomeextentorevenfully(asinNewZealand)isgainingmomentum,andunderliestheEuropeanCommission's2011studyonthetreatmentandeconomicimpactofexemptionsinthepublicinterest.WhetherthepresentEUtreatmentreallyisasbadassomeofitscriticssuggest,andwhethertheNewZealandmodelreallyissoperfectthatjurisdictionswithexclusionmodelsoughtsimplytoreplacetheseexistingsystemswithaNewZealandstylesystem:thesearethequestionswhichtriggeredthisresearchandwhichformthebasisforthecriticalanalysiscontainedinthisbook."
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