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This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discuss
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This book breaks new ground by exploring the challenges, constraints, and opportunities of national financial systems in developing countries, while noting that
VAT and Financial Services
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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
Taxation of Financial Intermediation
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Intermediation of Insurance and Financial Services in European VAT
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Authors: Claus Bohn Jespersen
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The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VA