How can VAT symmetry drive payments innovation? Bas Breimer, Jeroen van der Krot and Pieter Kuijsten
By: Breimer, Bas.
Contributor(s): Kroft, Jeroen van der | Kuijsten, Pieter.
Material type: ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | SERVICIOS FINANCIEROS | EXENCIONES TRIBUTARIAS | UNION EUROPEA In: Derivatives & Financial Instruments v. 21, n. 1, January / February 2019, 4 p. Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | DFI/2019/1-1 (Browse shelf) | Available | DFI/2019/1-1 |
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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.
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