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VAT and Financial Services - Comparative Law and Economic Perspectives (Paperback, Softcover reprint of the original 1st ed. 2017)
Loot Price: R6,354
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VAT and Financial Services - Comparative Law and Economic Perspectives (Paperback, Softcover reprint of the original 1st ed. 2017)
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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.
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