Brederode, Robert F. W. van
Current and recurring issues with taxing financial services under VAT Electrónico / Robert F. van Brederode and Richard E. Krever .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The treatment of financial services under a VAT has posed challenges in all jurisdictions levying the tax. This article explores the difficulties universally confronted in VAT systems and the significantly divergent paths adopted by the traditional (European Union) and the modern VAT used elsewhere to address those challenges.
SERVICIOS FINANCIEROS
IMPUESTO SOBRE EL VALOR AÑADIDO
UNION EUROPEA
Krever, Richard E.
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019
Current and recurring issues with taxing financial services under VAT Electrónico / Robert F. van Brederode and Richard E. Krever .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The treatment of financial services under a VAT has posed challenges in all jurisdictions levying the tax. This article explores the difficulties universally confronted in VAT systems and the significantly divergent paths adopted by the traditional (European Union) and the modern VAT used elsewhere to address those challenges.
SERVICIOS FINANCIEROS
IMPUESTO SOBRE EL VALOR AÑADIDO
UNION EUROPEA
Krever, Richard E.
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019