VAT and Financial Services

Part I. Establishing the VAT and Financial Supplies Benchmarks

1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services
Robert F. Brederode, Richard Krever

Part II. Loans and Intermediary Services

2. Taxing Loan Intermediary Services: Theory and Design Considerations
Robert F. Brederode, Richard Krever

3. Loan Intermediary Services: Argentina
Guillermo Teijeiro

4. Loan Intermediary Services: Australia
Richard Krever, Jonathan Teoh

5. Loan Intermediary Services: Brazil
Flavio Rubinstein

6. Loan Intermediary Services: Canada
Simon Thang

7. Loan Intermediary Services: China
Na Li, Richard Krever

8. Loan Intermediary Services: European Union
Joachim Englisch

9. Loan Intermediary Services: Israel
David Goldman

10. Loan Intermediary Services: New Zealand
Marie Pallot, Thomas Allen

11. Loan Intermediary Services: South Africa
Alwyn Koker, Gerhard Badenhorst

Part III. Financial Investments

12. VAT and Financial Investments
Richard Krever

13. VAT and Cost Sharing in the EU
Ine Lejeune, Joost Vermeer, Simon Cornielje

14. A VAT/GST Perspective on Crowdfunding
Sebastian Pfeiffer

15. Financial Investments: European Union
Joachim Englisch

16. Financial Investments: South Africa
Alwyn Koker, Gerhard Badenhorst

Part IV. Financial Pooling Services: Insurance and Gambling

17. GST and Insurance: Australia
Richard Krever, Jonathan Teoh

18. VAT and Insurance: The European Union
Marta Papis-Almansa

19. GST and Insurance: Singapore
Soo How Koh, Rushan Lee

20. VAT and Gambling
Fabiola Annacondia, Laura Mattes Alonso

Nyckelord: Law, Financial Law/Fiscal Law, Business Taxation/Tax Law, Commercial Law, Public Economics