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Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?
The aim of this dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions and if not, to identify alternative VAT treatments that may be used. Educational services are an exempt supply under section 12(h)...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2019
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