Overview
Explains technical and policy problems and solutions in a single volume, combined with a long-needed comparative overview
Provides coverage of key jurisdictions from all six continents
Allows for the evaluation of best practice by reviewing in detail current tax reform models
Includes supplementary material: sn.pub/extras
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Keywords
- VAT and Financial Supplies
- VAT and Gambling
- VAT and Insurance
- VAT and Loans
- Comparative Tax Law
- Consumption Tax
- Cost-sharing
- Crowdfunding
- Exempt Financial Supplies
- Financial Intermediation Service
- Financial Pooling Service
- Financial Service
- Goods and Services Tax (GST)
- Insurance Company
- Intangible Asset
- Internet Gambling
- Tax Law
- Tax Policy
- Value Added Tax (VAT)
- Zero-rating Financial Supplies
Table of contents (20 chapters)
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Establishing the VAT and Financial Supplies Benchmarks
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Loans and Intermediary Services
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Financial Investments
Reviews
Editors and Affiliations
About the editors
Richard Krever is a professor in the Department of Business Law and Taxation at Monash University. He is the director of the Taxation Law and Policy Research Group and specialises in taxation law and policy. In addition to his academic work, Richard has provided assistance under the auspices of the World Bank, International Monetary Fund, Asian Development Bank, and other international organisations to finance ministries and tax offices in a wide range of jurisdictions.
Bibliographic Information
Book Title: VAT and Financial Services
Book Subtitle: Comparative Law and Economic Perspectives
Editors: Robert F. van Brederode, Richard Krever
DOI: https://doi.org/10.1007/978-981-10-3465-7
Publisher: Springer Singapore
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: Springer Nature Singapore Pte Ltd. 2017
License: CC BY
Hardcover ISBN: 978-981-10-3463-3Published: 15 March 2017
Softcover ISBN: 978-981-10-9879-6Published: 25 July 2018
eBook ISBN: 978-981-10-3465-7Published: 06 March 2017
Edition Number: 1
Number of Pages: XXXIII, 414
Number of Illustrations: 2 b/w illustrations
Topics: Financial Law/Fiscal Law, Business Taxation/Tax Law, Commercial Law, Public Economics