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Henkow, Oskar / Oskar Henkow:
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System - gebruikt boek

ISBN: 9789041127037

ID: 8454226

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 both from a practical, legal point of view and from a theoretical point of view (in the 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. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System Henkow, Oskar / Oskar Henkow, Kluwer Law International

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Oskar Henkow:
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc - nieuw boek

2008, ISBN: 9789041127037

ID: 673652434

Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc Bücher > Fremdsprachige Bücher > Englische Bücher gebundene Ausgabe 01.07.2008 Buch (fremdspr.), Wolters Kluwer, .200

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Oskar Henkow:
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and the Actual and Preferred Treatment of Financial - nieuw boek

2008, ISBN: 9789041127037

ID: 673652434

Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and the Actual and Preferred Treatment of Financial Bücher > Fremdsprachige Bücher > Englische Bücher gebundene Ausgabe 01.03.2008 Buch (fremdspr.), Kluwer Law Intl, .200

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Oskar Henkow:
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc - nieuw boek

2008, ISBN: 9789041127037

ID: 812776760

Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc Buch (fremdspr.) gebundene Ausgabe 01.07.2008 Bücher>Fremdsprachige Bücher>Englische Bücher, Wolters Kluwer, .200

(*)

Oskar Henkow:
Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc - nieuw boek

ISBN: 9789041127037

ID: 836668324

Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. It describes and evaluates alternative treatments to an exemption of financial services, such as using additive and cash-flow methods. Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System and Preferred Treatment of Financial Activities (Euc Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, Wolters Kluwer