VAT and Financial Services
Author | : Robert F. van Brederode |
Publisher | : Springer |
Total Pages | : 435 |
Release | : 2017-03-06 |
ISBN-10 | : 9789811034657 |
ISBN-13 | : 9811034656 |
Rating | : 4/5 (656 Downloads) |
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.