The Resource Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
Resource Information
The item Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author discusses the difficulties in the determination of the VAT treatment of various financial products, including Islamic finance products, based on both EU and GCC legislation. Main findings are that under both systems, establishing whether or not financing products that achieve the same economic goal are indeed treated in a similar way is burdensome. Alternative solutions to achieve more justified results, such as applying a more economic approach or limited implementation of VAT exemptions, should - in the author's view - be further investigated
- Language
- eng
- Label
- Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
- Title
- Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
- Language
- eng
- Summary
- In this article, the author discusses the difficulties in the determination of the VAT treatment of various financial products, including Islamic finance products, based on both EU and GCC legislation. Main findings are that under both systems, establishing whether or not financing products that achieve the same economic goal are indeed treated in a similar way is burdensome. Alternative solutions to achieve more justified results, such as applying a more economic approach or limited implementation of VAT exemptions, should - in the author's view - be further investigated
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 32 (2021), no. 1 ; p. 30-38
- http://library.link/vocab/creatorName
- Neijtzell de Wilde, L
- Geographic coverage
-
- Europe
- Middle East
- Language note
- English
- http://library.link/vocab/subjectName
-
- European Union
- GCC
- VAT
- financial services
- Islamic finance
- VAT exemption
- leasing
- sale and lease-back
- ECJ case law
- Label
- Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
- Label
- Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Difficulties-in-determination-of-VAT-treatment-of/9mBFej-5syk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Difficulties-in-determination-of-VAT-treatment-of/9mBFej-5syk/">Difficulties in determination of VAT treatment of various categories of financing solved by "economic reality"?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
