Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared
The taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As...
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| Format: | Journal article |
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2009
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