TY - GEN
T1 - Current and recurring issues with taxing financial services under VAT
AU - van Brederode, Robert F
AU - Krever, Rick
PY - 2019/5/17
Y1 - 2019/5/17
N2 - 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.
AB - 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.
UR - https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2019_06_int_3.html
UR - https://www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal
M3 - Article in specialist publication
VL - 73
SP - 339
EP - 346
JO - Bulletin for International Taxation
JF - Bulletin for International Taxation
SN - 0007-4624
ER -