International Practices of Financial VAT

López-Laborda, Julio (Universidad de Zaragoza) ; Peña, Guillermo (Universidad de Zaragoza)

Resumen: The question of what constitutes the most appropriate VAT treatment for financial services has not yet been answered. In this article, the authors identify and evaluate the theoretical alternatives and current international practices in this area, and provide, in their view, the most promising method to tax financial services.

Idioma: Inglés

Año: 2017

Publicado en: International VAT Monitor 28, 6 (2017), 457-465
ISSN: 0925-0832

Tipo y forma: Artículo (PostPrint)

Área (Departamento): Área Economía Aplicada (Dpto. Estruc.Hª Econ.y Eco.Pb.)