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- Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and the Actual and Preferred Treatment of Financial
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and the Actual and Preferred Treatment of Financial
Angebote / Angebote:
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods.
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