Current and recurring issues with taxing financial services under VAT

Robert F van Brederode, Rick Krever

Research output: Contribution to specialist publication › Article

Abstract

The treatment of financial services under a VAT has posed challenges in all jurisdictions levying the tax. This article explores the difficulties universally confronted in VAT systems and the significantly divergent paths adopted by the traditional (European Union) and the modern VAT used elsewhere to address those challenges.
Original languageEnglish
Pages339-346
Number of pages8
Volume73
No.6/7
Specialist publicationBulletin for International Taxation
Publication statusPublished - 17 May 2019

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van Brederode, Robert F ; Krever, Rick. / Current and recurring issues with taxing financial services under VAT. In: Bulletin for International Taxation. 2019 ; Vol. 73, No. 6/7. pp. 339-346.
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van Brederode, RF & Krever, R 2019, 'Current and recurring issues with taxing financial services under VAT' Bulletin for International Taxation, vol. 73, no. 6/7, pp. 339-346.

Current and recurring issues with taxing financial services under VAT. / van Brederode, Robert F; Krever, Rick.

In: Bulletin for International Taxation, Vol. 73, No. 6/7, 17.05.2019, p. 339-346.

Research output: Contribution to specialist publication › Article

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van Brederode RF, Krever R. Current and recurring issues with taxing financial services under VAT. Bulletin for International Taxation. 2019 May 17;73(6/7):339-346.

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