Wolters Kluwer Legal & Regulatory U.S. author Marta Papis-Almansa has received the Maurice Lauré Prize for her book "Insurance in European VAT: Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems".
Dr. Papis-Almansa's work addresses the legal challenges inherent in the application of European Union value added tax (VAT) to insurance. The study provides a thorough legal analysis of the treatment of insurance in the harmonized system of VAT as compared to the treatment of insurance in the New Zealand and Australian Goods and Services Tax (GST) systems. The book is the first to draw a comparative in-depth study of the treatment of insurance in the two systems.
"This title is the first of its kind that examines the functions of insurance, the legal nature of the insurance contract and the legal context in which insurance operates," said David Bartolone, Vice President and General Manager of the International Group at Wolters Kluwer Legal & Regulatory U.S. "Wolters Kluwer provides industry-leading content for the international global business and academic communities, and we are pleased to add this important work to our acclaimed compendium of resources. We congratulate Dr. Papis-Almansa on this well-deserved honor."
The Maurice Lauré Prize was created by the IFA to encourage scientific work on international indirect taxation. The Prize is named in honor of Maurice Lauré, who was instrumental in the first implementation of the VAT system, now applied in more than 160 jurisdictions.
Dr. Papis-Almansa is a researcher at the Department of Business Law at Lund University School of Economics and Management. She will receive the Prize at the Opening Ceremony at the 71st Congress of the International Fiscal Association, taking place from 27 August - 1 September 2017 in Rio de Janeiro.
The 2016 edition is also available on our Digital Book Platform.