Titlebook: VAT and Financial Services; Comparative Law and Robert F. van Brederode,Richard Krever Book 2017 Springer Nature Singapore Pte Ltd. 2017 V

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VAT and Financial Investmentsld be full recovery of all VAT associated with savings and investment. Three problems make it difficult to achieve this aim in respect of individuals’ investments. The first is that of expenses related to the acquisition of investments that may also be characterized as personal consumption expenses.

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A VAT/GST Perspective on Crowdfundingnancing structures. While at the outset social, altruistic notions and sponsoring were the most relevant drivers of crowdfunding, equity and debt models seem to be the broader future of this phenomenon. The thriving popularity of crowdfunding leads to questions on the tax treatment of crowdfunding.

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Financial Investments: European Unionfinancial transactions as such and ancillary services. However, to a considerable degree financial investments remain outside the scope of VAT, whereas a few related services are actually taxed. Moreover, the implications of both out-of-scope and exempt investments, for the input VAT deduction are n

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Book 2017lustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems

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