VAT on financial and insurance services at the dawn of the fourth industrial revolution Giorgio Beretta
By: Beretta, Giorgio
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | SERVICIOS FINANCIEROSOnline resources: Click here to access online
In:
International VAT Monitor v. 29, n. 4, July / August 2018, p. 142-150Summary: The application of advances in innovation and communication technology (ICT), which underpin the Fourth Industrial Revolution, and the advent of new players like tech and e-commerce companies are reshaping the financial and insurance sectors, contributing to redefine existing boundaries in both industries. Although both these phenomena offer a wealth of fresh opportunities for businesses and consumers alike, VAT liabilities for taxable persons operating in the financial and insurance sectors may constitute a hindrance to the ongoing change. In this article, the author examines the main areas in which such a change is most visible and seeks to assess the potential VAT issues that may materialize in each of these domains.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2018/4-2 (Browse shelf) | Available | IVM/2018/4-2 |
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Resumen.
Bibliografía.
The application of advances in innovation and communication technology (ICT), which underpin the Fourth Industrial Revolution, and the advent of new players like tech and e-commerce companies are reshaping the financial and insurance sectors, contributing to redefine existing boundaries in both industries. Although both these phenomena offer a wealth of fresh opportunities for businesses and consumers alike, VAT liabilities for taxable persons operating in the financial and insurance sectors may constitute a hindrance to the ongoing change. In this article, the author examines the main areas in which such a change is most visible and seeks to assess the potential VAT issues that may materialize in each of these domains.
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