VAT and Financial Services
Comparative Law and Economic Perspectives
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Beschreibung
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Explains technical and policy problems and solutions in a single volume, combined with a long-needed comparative overview Provides coverage of key jurisdictions from all six continents Allows for the evaluation of best practice by reviewing in detail current tax reform models Includes supplementary material: sn.pub/extras
Autor*in
Robert F. van Brederode
Themen in »VAT and Financial Services«
VAT and Financial Supplies VAT and Gambling VAT and Insurance VAT and Loans Comparative Tax Law Consumption Tax Cost-sharing Crowdfunding Exempt Financial Supplies Financial Intermediation Service Financial Pooling Service Financial Service Goods and Services Tax (GST) Insurance Company Intangible Asset
Stimmen zu »VAT and Financial Services«
“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)
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