Verfügbarkeit: A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

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 depo...

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Bibliographische Detailangaben
1. Verfasser:	Zee, Howell H. (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2004
Schriftenreihe:	IMF Working Papers Working Paper No. 04/119
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	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 banks, in conjunction with the establishment of a franking mechanism managed by banks that effectively transfers the VAT so collected to borrowers as credits against the VAT on their loan interest on a transaction-by-transaction basis. The proposal is fully compatible with an invoice-credit VAT and is capable of delivering the correct theoretical result at minimal administrative costs
Beschreibung:	1 Online-Ressource (19 p)
ISBN:	145185420X 9781451854206

Internformat

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spelling	Zee, Howell H. Verfasser aut A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax Zee, Howell H Washington, D.C International Monetary Fund 2004 1 Online-Ressource (19 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 04/119 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 banks, in conjunction with the establishment of a franking mechanism managed by banks that effectively transfers the VAT so collected to borrowers as credits against the VAT on their loan interest on a transaction-by-transaction basis. The proposal is fully compatible with an invoice-credit VAT and is capable of delivering the correct theoretical result at minimal administrative costs Online-Ausg http://elibrary.imf.org/view/IMF001/00075-9781451854206/00075-9781451854206/00075-9781451854206.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Zee, Howell H. A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title_auth	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title_exact_search	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title_exact_search_txtP	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title_full	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax Zee, Howell H
title_fullStr	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax Zee, Howell H
title_full_unstemmed	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax Zee, Howell H
title_short	A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax
title_sort	a new approach to taxing financial intermediation services under a value added tax
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