This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration
VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at th
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T