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Book

VAT and Financial Services : Comparative Law and Economic Perpectives



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.


Detail Information

Call Number
04 VAT rob
Publisher Springer : Singapore.,
Collation
xxxiii, 414 p; 23,5 cm
Language
English
Classification
NONE
ISBN/ISSN
978-981-10-9879-6
Edition
-
Subject(s)