VAT gap in the EU published by Office of the European Union, 2022. This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member…
Assuntos Fiscais
Why and how to apply a Value Added Tax on financial services (Næss-Schmidt et al.)
jan 3, 2024, 1:26 PM 0
Why and how to apply a Value Added Tax on financial services by Helge Sigurd Næss-Schmidt, Christian Heebøll, Christian Lund published by Copenhagen Economics (8/2006). The crisis has triggered a renewed interest in the taxation of the banking sector….
David Holmes, from OECD, presents the main issues raised by theanalysis of international experience with VAT, giving special attentionto federative aspects.