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...
| Հիմնական հեղինակ: | |
|---|---|
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2004.
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| Շարք: | IMF Working Papers; Working Paper ;
No. 2004/119 |
| Առցանց հասանելիություն: | Full text available on IMF |