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VAT and Financial Services
Robert F. van BrederodeRichard Krever
其他書名
Comparative Law and Economic Perspectives
出版Springer, 2017-03-06
主題Law / TaxationBusiness & Economics / Taxation / CorporateLaw / Commercial / GeneralBusiness & Economics / Public FinanceBusiness & Economics / Corporate Finance / GeneralLaw / CorporateBusiness & Economics / Industries / General
ISBN98110346569789811034657
URLhttp://books.google.com.hk/books?id=2TNIDgAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.