The VAT/GST treatment of public bodies / Oskar Henkow.
Alphen aan den Rijn, The Netherlands : Kluwer Law International, 
xiii, 213,2 pages ; 25 cm.
Series on international taxation ; no. 41.
Formatted Contents Note
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'.
Bibliography, etc. Note
Includes bibliographical references (pages 191-201) and index.
K4573 .H46 2013
9789041146632 cloth alkaline paper 9041146636 cloth alkaline paper