The Resource Pro rata deduction by financial institutions - gross margin or interest?
Pro rata deduction by financial institutions - gross margin or interest?
Resource Information
The item Pro rata deduction by financial institutions - gross margin or interest? 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 Pro rata deduction by financial institutions - gross margin or interest? 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
- For the purposes of the "general pro rata", the interpretation of the concept of "turnover" affects the extent to which financial institutions are entitled to deduct input tax and, therefore, determines the final burden of the tax on the institutions in question. In this article, the authors summarize the pros and cons of application of the gross margin or gross interest in respect of credit transactions
- Language
- eng
- Label
- Pro rata deduction by financial institutions - gross margin or interest?
- Title
- Pro rata deduction by financial institutions - gross margin or interest?
- Language
- eng
- Summary
- For the purposes of the "general pro rata", the interpretation of the concept of "turnover" affects the extent to which financial institutions are entitled to deduct input tax and, therefore, determines the final burden of the tax on the institutions in question. In this article, the authors summarize the pros and cons of application of the gross margin or gross interest in respect of credit transactions
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
- http://library.link/vocab/creatorName
-
- Amand, C
- Lenoir, V
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- input VAT
- pro rata rule
- Label
- Pro rata deduction by financial institutions - gross margin or interest?
- Label
- Pro rata deduction by financial institutions - gross margin or interest?
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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/Pro-rata-deduction-by-financial-institutions--/9tpWsq_HNCw/" 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/Pro-rata-deduction-by-financial-institutions--/9tpWsq_HNCw/">Pro rata deduction by financial institutions - gross margin or interest?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/Pro-rata-deduction-by-financial-institutions--/9tpWsq_HNCw/" 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/Pro-rata-deduction-by-financial-institutions--/9tpWsq_HNCw/">Pro rata deduction by financial institutions - gross margin or interest?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
