This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates

The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VA

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration

VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at th