Consumption taxation and financial services Impôts indirects et activités financières Verbrauchssteuern und Finanzdienstleistungen Impuestos al consumo y servicios financieros
著者
書誌事項
Consumption taxation and financial services = Impôts indirects et activités financières = Verbrauchssteuern und Finanzdienstleistungen = Impuestos al consumo y servicios financieros
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 88b）
Kluwer Law International, c2003
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注記
"57th Congress of the International Fiscal Association, Sydney 2003"--Half title page
"Subject 2"
内容説明・目次
内容説明
Financial services are generally exempted from VAT or other general consumption taxes. This panel examines the operation of this exemption system for financial services and its impact on the economy in general and market competition in particular. The panel discussion is divided into three main parts. The first part deals with the broad approaches being followed around the world for taxation of financial services. The second part deals with the problems being encountered under the current exemption systems. Subjects in this part include the partial input tax deduction schemes, application of tax to outsourcing of processing of financial transactions, and the guidance provided under landmark court decisions in Europe. The third part focuses on options for change, both ad hoc options to address specific problems, and general options to make financial services taxable or to simplify the partial input tax deduction system.
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