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Options for Taxing Financial Supplies in Value Added Tax : EU VAT and Australian GST Models Compared
de la Feria, Rita; Walpole, Michael - 2019
The taxation of financial services is one of the most vexing aspects of a VAT. Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most...
Persistent link: https://www.econbiz.de/10014103373
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Information problems in bancassurance : empirical evidence based on a comparison between over-the-counter and telephone marketing customers
Peng, Jin Lung; Wang, Kili C. - In: The Geneva risk and insurance review 40 (2015) 2, pp. 102-132
Persistent link: https://www.econbiz.de/10011382128
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Salary trends of selected occupations in the financial sectors : 2003 - 2011
Bai, Shuming - In: International journal of services and standards 8 (2012) 2, pp. 93-115
Persistent link: https://www.econbiz.de/10009670437
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Allfinanz aus der Sicht der Assekuranz : eine vergleichende Studie
Tchoumta, Jean-Marie - 2002
Persistent link: https://www.econbiz.de/10001623069
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Vzimanie NDS : meždunarodnaja praktika i rossijskie normy
Semkin, K. K.; Medvedeva, O. V.; Semkina, T. I.; … - 2015
Persistent link: https://www.econbiz.de/10010532650
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An empirical note on the comparative macroeconomic effects of the GST in Australia, Canada and New Zealand
Bolton, Tom (contributor); Dollery, Brian (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002518794
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Sales tax laws of foreign countries : Canada, Costa Rica, Czechoslovakia, France, Germany, Greece, Italy, Mexico, Philippine Islands, Spain, and Sweden
Library of Congress / Legislative Reference Service - 1921 - 2d ed., rev. and enl
Persistent link: https://www.econbiz.de/10003081852
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An empirical note on the comparative macroeconomic effects of the GST in Australia, Canada and New Zealand
Bolton, Tom; Dollery, Brian - In: Economic papers : a journal of applied economics and policy 24 (2005) 1, pp. 50-60
Persistent link: https://www.econbiz.de/10002640341
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Subsidies and Value-Added Tax : A Comparative Study of Law and Practice in Canada and the European Union
van Brederode, Robert - 2019
practice in the European Union and Canada regarding subsidies and VAT (in Canada, the goods and services tax). Subsidies are … of VAT principles, reviewing the statutory provisions and administrative practices in the European Union and Canada, and …
Persistent link: https://www.econbiz.de/10012862027