the vat gst treatment of public bodies series on international taxation

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The Vat Gst Treatment Of Public Bodies

Author : Oskar Henkow
ISBN : 9041146636
Genre : Business & Economics
File Size : 41. 44 MB
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Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined [nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.

Bulletin De Documentation Fiscale Internationale

Author :
ISBN : UCSD:31822032758351
Genre : Finance, Public
File Size : 85. 14 MB
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Tax Notes International

Author :
ISBN : STANFORD:36105063825835
Genre : Double taxation
File Size : 30. 90 MB
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Consumption Tax Trends 2012 Vat Gst And Excise Rates Trends And Administration Issues

Author : OECD
ISBN : 9264181385
Genre :
File Size : 53. 27 MB
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Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Consumption Tax Trends 2001 Vat Gst Excise And Environmental Taxes

Author : OECD
ISBN : 9264176993
Genre :
File Size : 34. 19 MB
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This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries.

Annual Report

Author : International Bureau of Fiscal Documentation
ISBN : STANFORD:36105020960493
Genre : Taxation
File Size : 23. 84 MB
Format : PDF
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Report

Author : International Bureau of Fiscal Documentation
ISBN : UOM:35112200219089
Genre : Taxation
File Size : 39. 43 MB
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The Federal Lawyer

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ISBN : STANFORD:36105062961144
Genre : Law
File Size : 63. 83 MB
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Taxation Of Cyberspace

Author : Deloitte & Touche
ISBN : STANFORD:36105062030908
Genre : Business & Economics
File Size : 65. 61 MB
Format : PDF
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Report Of The High Powered Expert Committee On Making Mumbai An International Financial Centre

Author :
ISBN : STANFORD:36105123346301
Genre : Bombay (India)
File Size : 42. 96 MB
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