VAT and Financial Services: Comparative Law and Economic Perspectives

Banking / Finance › Others › Taxation

VAT and Financial Services: Comparative Law and Economic Perspectives

Edited by Robert van Brederode · Richard Krever
Springer-Verlag March 2017

Specifications

ISBN-13
9789811034633
Publisher
Springer-Verlag
Publication
March 2017
Format
Hardback
Jurisdiction
Singapore ? Countri(es) for reference only

Details

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.

Table of Contents

Part I: Establishing the VAT and Financial Supplies Benchmarks
Chapter 1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services (Robert F. van Brederode)

Part II: Financial Loans and Intermediary Services
Chapter 2. Taxing Loan Intermediary Services: Theory and Design Considerations (Robert F. van Brederode)
Chapter 3. Financial Loan Intermediary Services: Argentina (Guillermo Teijeiro)
Chapter 4. Financial Loan Intermediary Services: Australia (Richard Krever)
Chapter 5. Financial Loan Intermediary Services: Brazil (Flavio Rubinstein)
Chapter 6. Financial Loan Intermediation Services: Canada (Simon Thang)
Chapter 7. Financial Loan Intermediary Services: China (Na Li)
Chapter 8. Financial Loan Intermediary Services: China (Joachim Englisch)
Chapter 9. Financial Loan Intermediary Services: Israel (David Goldman)
Chapter 10. Financial Loan Intermediation Services: New Zealand (Marie Pallot)
Chapter 11. Financial Loan Intermediary Services: South Africa (Alwyn de Koker)

Part III: Financial Investments
Chapter 12. VAT and Financial Investments (Richard Krever)
Chapter 13. VAT and Cost Sharing in the EU (Ine Lejeune)
Chapter 14. A VAT/GST Perspective on Crowdfunding (Sebastian Pfeiffer)
Chapter 15. Financial Investments: European Union (Joachim Englisch)
Chapter 16. Financial Investments: South Africa (Alwyn de Koker)

Part IV: Financial Pooling Services: Insurance and Gambling
Chapter 17. GST and Insurance: Australia (Richard Krever)
Chapter 18. VAT and Insurance: The European Union (Marta Papis-Almansa)
Chapter 19. GST and Insurance: Singapore (Soo How Koh)
Chapter 20. VAT and Gambling (Fabiola Annacondia).
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