
MONSTER
Oskar Henkow:Financial Activities in European VAT: A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities (Hardback)
- gebonden uitgave, pocketboek 2008, ISBN: 9041127038
[EAN: 9789041127037], Neubuch, [PU: Kluwer Law International, Netherlands], Language: English. Brand new Book. Most VAT systems exclude public bodies from the scope of value added tax (VA… Meer...
[EAN: 9789041127037], Neubuch, [PU: Kluwer Law International, Netherlands], Language: English. Brand new Book. Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depends on political preference, there has been a growing awareness that the exclusion necessarily gives rise to economic distortion and legal uncertainty. A movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) 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 the distorting effects suggest, or 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 schemes 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 include 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 considered as illegal State aid in the public sector context. 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. Peerless in its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this study will be warmly welcomed by practitioners, academics, and policymakers as a giant step.<
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Financial Activities in European VAT: A Theoretical and Legal Research of the European VAT System Oskar Henkow Author
- nieuw boek2011, ISBN: 9789041127037
Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depe… Meer...
Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depends on political preference, there has been a growing awareness that the exclusion necessarily gives rise to economic distortion and legal uncertainty. A movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) 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 the distorting effects suggest, or 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 schemes 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 include 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 considered as illegal State aid in the public sector context. 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. Peerless in its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this study will be warmly welcomed by practitioners, academics, and policymakers as a giant step. New Textbooks>Hardcover>Reference>Legal Reference>Legal Reference, Wolters Kluwer Law & Business Core >2 >T<
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MONSTER
Henkow, Oskar / Oskar Henkow:Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System
- gebruikt boek ISBN: 9789041127037
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This timely work investig… Meer...
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This timely work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect tax on consumption expenditure and the specific features of financial activities. The various key VAT concepts (e.g., taxable person, taxable transactions, taxable amount) are researched in order to establish whether the inclusion of financial activities in the European VAT system entails specific difficulties both from a practical, legal point of view and from a theoretical point of view (in the light of the benchmarks). The work concludes by describing and evaluating alternative treatments to an exemption of financial services such as using both additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System Henkow, Oskar / Oskar Henkow, Kluwer Law International<
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MONSTER
Oskar Henkow:Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc
- nieuw boek ISBN: 9789041127037
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates wh… Meer...
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, Wolters Kluwer<
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Oskar Henkow:Financial Activities in European VAT
- gebonden uitgave, pocketboek 2008, ISBN: 9789041127037
A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities, Buch, Hardcover, [PU: Kluwer Law International], Kluwer Law Int… Meer...
A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities, Buch, Hardcover, [PU: Kluwer Law International], Kluwer Law International, 2008<
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