Coverart for item
The Resource VAT and financial services : comparative law and economic perspectives

VAT and financial services : comparative law and economic perspectives

Label
VAT and financial services : comparative law and economic perspectives
Title
VAT and financial services : comparative law and economic perspectives
Contributor
Subject
Language
eng
Summary
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. It 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. The book is divided into four parts. Part I: Establishing the VAT and financial supplies benchmarks; Part II: Loans and intermediary services; Part III: Financial investments, and Part IV: Financial pooling services: insurance and gambling
Geographic coverage
  • European Union
  • South America
  • Latin America
  • North America
  • Asia
  • Europe
  • Middle East
  • Pacific Islands
  • Africa
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Brederode, R.F.W. van
  • Krever, R.E
http://library.link/vocab/subjectName
  • VAT
  • GST
  • financial services
  • loan
  • intermediary
  • investment
  • cost sharing arrangement
  • crowdfunding
  • insurance
  • gambling tax
  • internet
Label
VAT and financial services : comparative law and economic perspectives
Instantiates
Publication
Contents
  • Theories of consumption and the consequences of partial taxation of financial services
  • Brederode, R.F.W.
  • Krever, R.E.
  • ; p. 3-11
  • Taxing loan intermediary services : theory and design considerations
  • Brederode, R.F.W.
  • Krever, R.E.
  • ; p. 15-33
  • Loan intermediary services : Argentina
  • Teijeiro, G.
  • ; p. 35-49
  • Loan intermediary services : Australia
  • Krever, R.E.
  • Teoh, J.
  • ; p. 51-66
  • Loan intermediary services : Brazil
  • Rubinstein, F.
  • ; p. 67-86
  • Loan intermediary services : Canada
  • Thang, S.
  • ; p. 87-108
  • Loan intermediary services : China
  • Li, N.
  • Krever, R.E.
  • ; p. 109-122
  • Loan intermediary services : European Union
  • Englisch, J.
  • ; p. 123-138
  • Loan intermediary services : Israel
  • Goldman, D.
  • ; p. 139-158
  • Loan intermediary services : New Zealand
  • Pallot, M.
  • Allen, T.
  • ; p. 159-168
  • Loan intermediary services : South Africa
  • Koker, A. de
  • Badenhorst, G.
  • ; p. 169-186
  • VAT and financial investments
  • Krever, R.E.
  • ; p. 189-197
  • VAT and cost sharing in the EU
  • Lejeune, I.
  • Vermeer, J.
  • Cornielje, S.
  • ; p. 199-222
  • A VAT/GST perspective on crowdfunding
  • Pfeiffer, S.
  • ; p. 223-255
  • Financial investments : European Union
  • Englisch, J.
  • ; p. 257-299
  • Financial investments : South Africa
  • Koker, A. de
  • Badenhorst, G.
  • ; p. 301-316
  • GST and insurance : Australia
  • Krever, R.E.
  • Teoh, J.
  • ; p. 319-335
  • VAT and insurance : the European Union
  • Papis-Almansa, M.
  • ; p. 337-364
  • GST and insurance : Singapore
  • How Koh, S.
  • Lee, R.
  • ; p. 365-372
  • VAT and gambling
  • Annacondia, F.
  • Mattes Alonso, L.
  • ; p. 373-397
Extent
xxxiii, 414 p.
Isbn
9789811034633
Label
VAT and financial services : comparative law and economic perspectives
Publication
Contents
  • Theories of consumption and the consequences of partial taxation of financial services
  • Brederode, R.F.W.
  • Krever, R.E.
  • ; p. 3-11
  • Taxing loan intermediary services : theory and design considerations
  • Brederode, R.F.W.
  • Krever, R.E.
  • ; p. 15-33
  • Loan intermediary services : Argentina
  • Teijeiro, G.
  • ; p. 35-49
  • Loan intermediary services : Australia
  • Krever, R.E.
  • Teoh, J.
  • ; p. 51-66
  • Loan intermediary services : Brazil
  • Rubinstein, F.
  • ; p. 67-86
  • Loan intermediary services : Canada
  • Thang, S.
  • ; p. 87-108
  • Loan intermediary services : China
  • Li, N.
  • Krever, R.E.
  • ; p. 109-122
  • Loan intermediary services : European Union
  • Englisch, J.
  • ; p. 123-138
  • Loan intermediary services : Israel
  • Goldman, D.
  • ; p. 139-158
  • Loan intermediary services : New Zealand
  • Pallot, M.
  • Allen, T.
  • ; p. 159-168
  • Loan intermediary services : South Africa
  • Koker, A. de
  • Badenhorst, G.
  • ; p. 169-186
  • VAT and financial investments
  • Krever, R.E.
  • ; p. 189-197
  • VAT and cost sharing in the EU
  • Lejeune, I.
  • Vermeer, J.
  • Cornielje, S.
  • ; p. 199-222
  • A VAT/GST perspective on crowdfunding
  • Pfeiffer, S.
  • ; p. 223-255
  • Financial investments : European Union
  • Englisch, J.
  • ; p. 257-299
  • Financial investments : South Africa
  • Koker, A. de
  • Badenhorst, G.
  • ; p. 301-316
  • GST and insurance : Australia
  • Krever, R.E.
  • Teoh, J.
  • ; p. 319-335
  • VAT and insurance : the European Union
  • Papis-Almansa, M.
  • ; p. 337-364
  • GST and insurance : Singapore
  • How Koh, S.
  • Lee, R.
  • ; p. 365-372
  • VAT and gambling
  • Annacondia, F.
  • Mattes Alonso, L.
  • ; p. 373-397
Extent
xxxiii, 414 p.
Isbn
9789811034633

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...