Improvements to the GST treatment of financial services - the proposed New Zealand approach

Journal
Pallot, M.; White, D.
International VAT Monitor 2002 (Volume 13), No. 6
PriceUSD 45

In this article the authors describe the New Zealand government's analysis of and response to the distortions created by the exemption of financial services as set out in a discussion document released on 8 October 2002 entitled "GST and financial services".