Breimer, Bas

How can VAT symmetry drive payments innovation? / Bas Breimer, Jeroen van der Krot and Pieter Kuijsten .-- , 2019


Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.

This article discusses the inconsistent application of VAT on payment services within the European Union and how this disparity may negatively affect innovation. The authors analyse how to improve this.


IMPUESTO SOBRE EL VALOR AÑADIDO
SERVICIOS FINANCIEROS
EXENCIONES TRIBUTARIAS
UNION EUROPEA


Kroft, Jeroen van der
Kuijsten, Pieter

Derivatives & Financial Instruments 1389-1863 v. 21, n. 1, January / February 2019, 4 p.

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