Financial Activities in European VAT (inbunden)
Fler böcker inom
Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
436
Utgivningsdatum
2008-03-01
Förlag
Kluwer Law International
Illustrationer
Black & white illustrations
Dimensioner
247 x 168 x 28 mm
Vikt
820 g
Antal komponenter
1
Komponenter
52:B&W 6.14 x 9.21in or 234 x 156mm (Royal 8vo) Case Laminate on White w/Gloss Lam
ISBN
9789041127037

Financial Activities in European VAT

A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

av Oskar Henkow
Inbunden,  Engelska, 2008-03-01
3514
Köp
Spara som favorit
  • Skickas från oss inom 3-6 vardagar.
  • Fri frakt över 249 kr för privatkunder i Sverige.
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This timely work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect tax on consumption expenditure and the specific features of financial activities. The various key VAT concepts (e.g., taxable person, taxable transactions, taxable amount) are researched in order to establish whether the inclusion of financial activities in the European VAT system entails specific difficulties from both a practical, legal point of view and from a theoretical point of view (in light of the benchmarks). The work concludes by describing and evaluating alternative treatments to an exemption of financial services, such as using both additive and cash-flow methods.
Visa hela texten

Passar bra ihop

  1. Financial Activities in European VAT
  2. +
  3. Slow Productivity

De som köpt den här boken har ofta också köpt Slow Productivity av Cal Newport (häftad).

Köp båda 2 för 3713 kr

Kundrecensioner

Har du läst boken? Sätt ditt betyg »

Fler böcker av Oskar Henkow

Du kanske gillar