Normal view MARC view ISBD view

VAT and financial services: comparative law and economic perspectives

Contributor(s): Brederode, R. F. van [Editor] | Krever, Richard [Editor].
Material type: materialTypeLabelBookPublisher: Singapore Springer 2017Description: xxxii, 414 p.ISBN: 9789811034633.Subject(s): Value-added tax - Law and legislation - Great Britain | Financial services industry - Law and legislation - Great Britain | Tax accounting | Taxation- Law and legislation - Great Britain | Public finance - Great Britain | Commercial law - Great BritainDDC classification: 343.055 Summary: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented. http://www.springer.com/in/book/9789811034633
Tags from this library: No tags from this library for this title. Log in to add tags.
    average rating: 0.0 (0 votes)
Item type Current location Item location Collection Call number Status Date due Barcode
Books Vikram Sarabhai Library
Slot 1075 (0 Floor, East Wing) Non-fiction 343.055 V2 (Browse shelf) Available 196375

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.


http://www.springer.com/in/book/9789811034633

There are no comments for this item.

Log in to your account to post a comment.

Powered by Koha