VAT and Financial Services
ISBN:
9789811098796
Auflage:
Softcover reprint of the original 1st ed. 2017
Verlag:
Springer, Springer Singapore
Land des Verlags:
Malaysia
Erscheinungsdatum:
25.07.2018
Herausgeber:
Format:
Softcover
Seitenanzahl:
414
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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.
Schlagwörter
Crowdfunding
Tax Policy
Financial Service
Goods and Services Tax (GST)
Intangible Asset
Internet Gambling
Cost-sharing
VAT and Loans
Consumption Tax
VAT and Gambling
Insurance Company
VAT and Insurance
Comparative Tax Law
Value Added Tax (VAT)
Exempt Financial Supplies
Financial Pooling Service
VAT and Financial Supplies
Zero-rating Financial Supplies
Financial Intermediation Service
Biografische Anmerkung
Robert van Brederode is a tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes, currently serving as Crowe Horwath International’s global indirect tax leader. Previously, he held executive positions in tax with several of the largest accounting firms. He also served as assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
Richard Krever is a professor in the Department of Business Law and Taxation at Monash University. He is the director of the Taxation Law and Policy Research Group and specialises in taxation law and policy. In addition to his academic work, Richard has provided assistance under the auspices of the World Bank, International Monetary Fund, Asian Development Bank, and other international organisations to finance ministries and tax offices in a wide range of jurisdictions.
Richard Krever is a professor in the Department of Business Law and Taxation at Monash University. He is the director of the Taxation Law and Policy Research Group and specialises in taxation law and policy. In addition to his academic work, Richard has provided assistance under the auspices of the World Bank, International Monetary Fund, Asian Development Bank, and other international organisations to finance ministries and tax offices in a wide range of jurisdictions.
Advances in the Theory and Applications of Performance Measurement and Management
Erscheinungsjahr:
2024