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

Journal
Pallot, M.; White, D.
New Zealand
International VAT Monitor 2002 (Volume 13), No. 6
Format/Price
JournalUSD 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".