VAT and Financial Services
Comparative Law and Economic Perspectives
Robert F van Brederode editor Richard Krever editor
Format:Hardback
Publisher:Springer Verlag, Singapore
Published:15th Mar '17
Currently unavailable, and unfortunately no date known when it will be back
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)
ISBN: 9789811034633
Dimensions: unknown
Weight: unknown
414 pages
1st ed. 2017