Current and recurring issues with taxing financial services under VAT

Robert F van Brederode; Rick Krever

Current and recurring issues with taxing financial services under VAT

Robert F van Brederode, Rick Krever

UWA Law School

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 language	English
Pages	339-346
Number of pages	8
Volume	73
No.	6/7
Specialist publication	Bulletin for International Taxation
Publication status	Published - 17 May 2019

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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.",

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