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Bibliographic Record Display

• Title:The VAT/GST treatment of public bodies / Oskar Henkow.
  
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• Author/Creator:Henkow, Oskar, author.
  
• Published/Created:Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2013]
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: K4573 .H46 2013
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Value-added tax--Law and legislation.
  Government business enterprises--Taxation--Law and legislation.
  Corporations, Government--Taxation--Law and legislation.
  
• Description:xiii, 213 pages ; 25 cm.
  
• Series:Series on international taxation ; no. 41.
  
• Notes:Includes bibliographical references (pages 191-201) and index.
  
• ISBN:9789041146632 (cloth : alk. paper)
  9041146636 (cloth : alk. paper)
  
• Contents: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'.