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VAT and Financial Services

Comparative Law and Economic Perspectives

  • Book
  • © 2017

Overview

Editors:
  1. Robert F. van Brederode

    1. Crowe Horwath LLP , ATLANTA, USA

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    You can also search for this editor in PubMed   Google Scholar

  2. Richard Krever

    1. Monash University , Melbourne, Australia

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    You can also search for this editor in PubMed   Google Scholar

  • 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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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xxxiii
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  2. Establishing the VAT and Financial Supplies Benchmarks

    1. Front Matter

      Pages 1-1
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    2. Theories of Consumption and the Consequences of Partial Taxation of Financial Services

      • Robert F. van Brederode, Richard Krever
      Pages 3-11

  3. Loans and Intermediary Services

    1. Front Matter

      Pages 13-13
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    2. Taxing Loan Intermediary Services: Theory and Design Considerations

      • Robert F. van Brederode, Richard Krever
      Pages 15-33

    3. Loan Intermediary Services: Argentina

      • Guillermo Teijeiro
      Pages 35-49

    4. Loan Intermediary Services: Australia

      • Richard Krever, Jonathan Teoh
      Pages 51-66

    5. Loan Intermediary Services: Brazil

      • Flavio Rubinstein
      Pages 67-86

    6. Loan Intermediary Services: Canada

      • Simon Thang
      Pages 87-108

    7. Loan Intermediary Services: China

      • Na Li, Richard Krever
      Pages 109-122

    8. Loan Intermediary Services: European Union

      • Joachim Englisch
      Pages 123-138

    9. Loan Intermediary Services: Israel

      • David Goldman
      Pages 139-158

    10. Loan Intermediary Services: New Zealand

      • Marie Pallot, Thomas Allen
      Pages 159-168

    11. Loan Intermediary Services: South Africa

      • Alwyn de Koker, Gerhard Badenhorst
      Pages 169-186

  4. Financial Investments

    1. Front Matter

      Pages 187-187
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    2. VAT and Financial Investments

      • Richard Krever
      Pages 189-197

    3. VAT and Cost Sharing in the EU

      • Ine Lejeune, Joost Vermeer, Simon Cornielje
      Pages 199-222

    4. A VAT/GST Perspective on Crowdfunding

      • Sebastian Pfeiffer
      Pages 223-255

    5. Financial Investments: European Union

      • Joachim Englisch
      Pages 257-299

    6. Financial Investments: South Africa

      • Alwyn de Koker, Gerhard Badenhorst
      Pages 301-316
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Keywords

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.

Reviews

“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)​

Editors and Affiliations

  • Crowe Horwath LLP , ATLANTA, USA

    Robert F. van Brederode

  • Monash University , Melbourne, Australia

    Richard Krever

About the editors

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.


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

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