| ISBN: | 9789041183606 (hbk. : alk. paper) |
| 编目源: | D LC DLC |
| 地理区域代码: | e------ u-nz--- u-at--- |
| 个人名称: | Papis-Almansa, Marta, |
| 题名: | Insurance in European VAT : current and preferred treatment in the light of New Zealand and Australian GST systems / Marta Papis-Almansa. |
| 索书号: | D950.228/P217E |
| 载体形态: | xviii, 327 pages : illustrations ; 25 cm. |
| 一般附注: | Based on author's thesis (doctoral - Lund University, 2016). |
| 书目附注: | Includes bibliographical references (pages 295-303) and index. |
| 格式化内容附注: | Introduction -- Characteristics of insurance -- Insurance and the scope of VAT -- The concept of insurance in VAT/GST -- The supply of insurance -- Final evaluation and conclusions. |