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Exempt treatment of financial intermediation services under a value-added tax: an assessment of alternatives
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Exempt treatment of financial intermediation services under a value-added tax: an assessment of alternatives (2001)Exempt treatment of financial intermediat…A New Approach to Taxing Financial Intermediation Services Under a Value-Added Tax (2005)A New Approach to Taxing Fina…TAXATION OF FINANCIAL SERVICES UNDER A VALUE-ADDED TAX: APPLYING THE CASH-FLOW APPROACH (1997)Must Financial Services be Taxed Under a Consumption Tax? (2000)A European VAT on financial services? (2002)EU VAT frauds (2009)
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  • 2005A New Approach to Taxing Financial Intermediation Services Under a Value-Added Tax22 cited

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