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.


Hardcover: 414 pages
Publisher: Springer; 1st ed. 2017 edition (March 10, 2017)
Language: English
ISBN-10: 981103463X
ISBN-13: 978-9811034633
Product Dimensions:  6.1 x 1 x 9.2 inches
Shipping Weight: 1.8 pounds
https://www.amazon.com/VAT-Finan ... onomic+Perspectives