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Vat and Financial Services : Comparative Law and Economic Perspectives (Hardcover)

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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 . The book 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.
Genre: Freedom + Security / Law Enforcement, Business + Money Management
Format: Hardcover
Publisher: Springer Verlag
Language: English
Street Date: March 15, 2017
TCIN: 52068995
UPC: 9789811034633
Item Number (DPCI): 248-40-7312

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