书目名称 | VAT and Financial Services |
副标题 | Comparative Law and |
编辑 | Robert F. van Brederode,Richard Krever |
视频video | |
概述 | Explains technical and policy problems and solutions in a single volume, combined with a long-needed comparative overview.Provides coverage of key jurisdictions from all six continents.Allows for the |
图书封面 |  |
描述 | 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. |
出版日期 | Book 2017 |
关键词 | VAT and Financial Supplies; VAT and Gambling; VAT and Insurance; VAT and Loans; Comparative Tax Law; Cons |
版次 | 1 |
doi | https://doi.org/10.1007/978-981-10-3465-7 |
isbn_softcover | 978-981-10-9879-6 |
isbn_ebook | 978-981-10-3465-7 |
copyright | Springer Nature Singapore Pte Ltd. 2017 |