Insurance in European VAT : Current and Preferred Treatment in the Light of the New Zealand and Australian GST System
The book provides a thorough legal analysis of the treatment of insurance in the harmonized system of European VAT as compared to the treatment of insurance in the New Zealand and Australian Goods and Services Tax (GST) systems. Insurance constitutes a significant part of the financial services sector, and it is one of the foundations of a modern society and economy. In the design of tax laws, how