VAT treatment of financial services : a primer on conceptual issues and country practices
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The work VAT treatment of financial services : a primer on conceptual issues and country practices represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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VAT treatment of financial services : a primer on conceptual issues and country practices
Resource Information
The work VAT treatment of financial services : a primer on conceptual issues and country practices represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- VAT treatment of financial services : a primer on conceptual issues and country practices
- Language
- eng
- Summary
- This article provides a concise overview of the outstanding problems in the area of the VAT treatment of financial services, possible approaches to resolving them, and some notable country practices: the exemption approach (EU model), fixed partial input tax recovery approach (Australia and Singapore models), zero-rating business-to-business (B-to-B) approach (New Zealand model), cash-flow approach, modified reverse-charging (MRC) approach, and summary assessment. To conclude it briefly discusses the VAT treatment of insurance and securities trading
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
- Geographic coverage
- International
- Language note
- English
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Context of VAT treatment of financial services : a primer on conceptual issues and country practicesWork of
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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/resource/wtY1jwbBr9U/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/wtY1jwbBr9U/">VAT treatment of financial services : a primer on conceptual issues and country practices</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>
