The Resource VAT on financial and insurance services at the dawn of the fourth industrial revolution

VAT on financial and insurance services at the dawn of the fourth industrial revolution

Label
VAT on financial and insurance services at the dawn of the fourth industrial revolution
Title
VAT on financial and insurance services at the dawn of the fourth industrial revolution
Creator
Subject
Language
eng
Summary
The application of advances in innovation and communication technology (ICT), which underpin the Fourth Industrial Revolution, and the advent of new players like tech and e-commerce companies are reshaping the financial and insurance sectors, contributing to redefine existing boundaries in both industries. Although both these phenomena offer a wealth of fresh opportunities for businesses and consumers alike, VAT liabilities for taxable persons operating in the financial and insurance sectors may constitute a hindrance to the ongoing change. In this article, the author examines the main areas in which such a change is most visible and seeks to assess the potential VAT issues that may materialize in each of these domains
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 4 ; p. 142-150
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • financial services
  • insurance
  • e-commerce
  • electronic services
  • digital economy
  • automation
Label
VAT on financial and insurance services at the dawn of the fourth industrial revolution
Instantiates
Publication
Label
VAT on financial and insurance services at the dawn of the fourth industrial revolution
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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