VAT and Financial Services

Comparative Law and Economic Perspectives

Editors: van Brederode, Robert F., Krever, Richard (Eds.)

  • 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
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eBook $139.00
price for USA (gross)
valid through November 5, 2017
  • ISBN 978-981-10-3465-7
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
valid through November 5, 2017
  • ISBN 978-981-10-3463-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

About the authors

Robert van Brederode is a tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes, currently serving as Crowe Horwath International’s global indirect tax leader. Previously, he held executive positions in tax with several of the largest accounting firms. He also served as assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
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.

Table of contents (20 chapters)

  • Theories of Consumption and the Consequences of Partial Taxation of Financial Services

    Brederode, Robert F. (et al.)

    Pages 3-11

  • Taxing Loan Intermediary Services: Theory and Design Considerations

    Brederode, Robert F. (et al.)

    Pages 15-33

  • Loan Intermediary Services: Argentina

    Teijeiro, Guillermo

    Pages 35-49

  • Loan Intermediary Services: Australia

    Krever, Richard (et al.)

    Pages 51-66

  • Loan Intermediary Services: Brazil

    Rubinstein, Flavio

    Pages 67-86

Buy this book

eBook $139.00
price for USA (gross)
valid through November 5, 2017
  • ISBN 978-981-10-3465-7
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
valid through November 5, 2017
  • ISBN 978-981-10-3463-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
VAT and Financial Services
Book Subtitle
Comparative Law and Economic Perspectives
Editors
  • Robert F. van Brederode
  • Richard Krever
Copyright
2017
Publisher
Springer Singapore
Copyright Holder
Springer Nature Singapore Pte Ltd.
eBook ISBN
978-981-10-3465-7
DOI
10.1007/978-981-10-3465-7
Hardcover ISBN
978-981-10-3463-3
Edition Number
1
Number of Pages
XXXIII, 414
Number of Illustrations and Tables
2 b/w illustrations
Topics