The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and within individu

The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and individual Memb

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

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the netw