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

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT

Value added tax (VAT) is a relatively modern development. Designers of VAT recognized from the outset that the way in which financial institutions are remunerat

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are inc

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