Current and recurring issues with taxing financial services under VAT

Robert F van Brederode, Rick Krever

Research output: Contribution to specialist publicationArticle

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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