Feria, Rita de la; Walpole, Michael - Saïd Business School, Oxford University - 2008
taxable amount, i.e. the value added by financial institutions. As a result, most jurisdictions, including within the EU … paper compares the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is … to ascertain whether the Australian GST treatment of financial services is, as commonly thought, superior to the EU one …