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Applying VAT to financial services : is the new "mobile-ratio method" adequate for insurance?

Altenburger, Otto A. - In: Zeitschrift für die gesamte Versicherungswissenschaft 111 (2022) 3, pp. 353-360

Applying Value Added Tax (VAT) to financial services is difficult. Several more or less complex methods for handling financial services within a VAT system have been developed, none of them being fully satisfactory. In 2018, Julio López-Laborda and Guillermo Peña have published “A New Method...

Persistent link: https://www.econbiz.de/10013441798

Unbundling of insurance contracts according to IFRSs - applicability and limitations

Altenburger, Otto A.; Göttsche, Max; Kuntner, Magdalena - In: Zeitschrift für die gesamte Versicherungswissenschaft … 97 (2008) 2, pp. 162-176

Persistent link: https://www.econbiz.de/10003730737

Valuation of accruals for severance and jubilee payments

Altenburger, Otto A. - In: Management international review : mir ; journal of … 25 (1985) 3, pp. 71-77

Persistent link: https://www.econbiz.de/10001014357

The inclusion of insurance services in the European VAT system : a problem that cannot be solved?

Altenburger, Otto A.; Diewald, Rudolf; Göttsche, Max - In: Zeitschrift für die gesamte Versicherungswissenschaft 111 (2022) 3, pp. 339-352

Persistent link: https://www.econbiz.de/10013441781