- Another contribution published one month after the book under review is the larger volume by Rita de la Feria (ed), VAT Exemptions: Consequences and Alternatives (Wolters Kluwer, 2013).
- See Pierre-Pascal Gendron, ‘VAT Treatment of Public-sector Bodies: The Canadian Model’ in Rita de la Feria (ed), VAT Exemptions: Consequences and Alternatives (Wolters Kluwer, 2013) 103.
- See ibid. For a critical view of European refund schemes, as well as the Canadian rebate model, see Michel Aujean, ‘Commentary’ (2010) 63 Tax Law Review 509.
- Rita de la Feria, ‘The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction’ (2009) 37 Intertax 148.
- ibid, 158.
- Gendron (n 2).
- The correct citation should have read as Rebecca Millar, ‘Smoke and Mirrors: Applying the Full Taxation Model to Government under the Australian and New Zealand GST Laws’ in Rita de la Feria (ed), VAT Exemptions: Consequences and Alternatives (Wolters Kluwer, 2013) 135.
- The current citation should have read as Richard M Bird and Pierre-Pascal Gendron, ‘Sales Taxes in Canada: The GST-HST-QST-RST “System”’ (2010) 63 Tax Law Review 517.
- For a similar call in the case of the direct taxes, see Robert Couzin, ‘The End of Transfer Pricing?’ (2013) 61 Canadian Tax Journal 159.
World Journal of VAT/GST Law
Volume 2, 2013 - Issue 3