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7 World J. VAT/GST L. [i] (2018)

handle is hein.journals/wjvatl7 and id is 1 raw text is: 


World   Journal  of VAT/GST Law
Volume 7   Number  1  May 2018

CONTENTS

     Articles
  1  Critical VAT perspectives on the treatment of settling insurance claims in the European
     Union in a post-Aspiro world
     Benoit Pernet and Philippe Gamito

 22  VAT information asymmetries in the context of intra-EU trade in goods
     Frank J. G. Nellen

     New  Zealand Case Law Update
 43  Reflections on the New Zealand GST experience with the remote services rules and
     the future of GST on low-value imported goods
     Eugen Trombitas, Sandy Lau and Jordan Yates