A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax /
This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge that shifts the collection of the VAT on deposit interest from depositors to ba...
| Autor principal: | |
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2004.
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| coleção: | IMF Working Papers; Working Paper ;
No. 2004/119 |
| Acesso em linha: | Full text available on IMF |