Search for dissertations about: "New Zealand GST"

Found 1 swedish dissertation containing the words New Zealand GST.

  2. 1. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

    Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

    Abstract : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. READ MORE