This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discuss

This book breaks new ground by exploring the challenges, constraints, and opportunities of national financial systems in developing countries, while noting that

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates

The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VA