000123841 001__ 123841 000123841 005__ 20230216104022.0 000123841 0248_ $$2sideral$$a131285 000123841 037__ $$aART-2017-131285 000123841 041__ $$aeng 000123841 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, Julio$$uUniversidad de Zaragoza 000123841 245__ $$aInternational Practices of Financial VAT 000123841 260__ $$c2017 000123841 5060_ $$aAccess copy available to the general public$$fUnrestricted 000123841 5203_ $$aThe 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. 000123841 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000123841 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion 000123841 700__ $$0(orcid)0000-0002-8816-5816$$aPeña, Guillermo$$uUniversidad de Zaragoza 000123841 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000123841 773__ $$g28, 6 (2017), 457-465$$tInternational VAT Monitor$$x0925-0832 000123841 8564_ $$s505829$$uhttps://zaguan.unizar.es/record/123841/files/texto_completo.pdf$$yPostprint 000123841 8564_ $$s766176$$uhttps://zaguan.unizar.es/record/123841/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint 000123841 909CO $$ooai:zaguan.unizar.es:123841$$particulos$$pdriver 000123841 951__ $$a2023-02-16-08:48:01 000123841 980__ $$aARTICLE