Current and recurring issues with taxing financial services under VAT Robert F. van Brederode and Richard E. Krever Electrónico
By: Brederode, Robert F. W. van
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Contributor(s): Krever, Richard E.
Material type: 
ArticlePublisher: 2019Subject(s): SERVICIOS FINANCIEROS | IMPUESTO SOBRE EL VALOR AÑADIDO | UNION EUROPEA
In:
Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-6 (Browse shelf) | Available | BIT/2019/6/7-6 |
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.
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