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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

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