VAT and Financial Services

Comparative Law and Economic Perspectives

  • Robert F. van Brederode
  • Richard Krever

Table of contents

  1. Front Matter
    Pages i-xxxiii
  2. Establishing the VAT and Financial Supplies Benchmarks

    1. Front Matter
      Pages 1-1
  3. Loans and Intermediary Services

    1. Front Matter
      Pages 13-13
    2. Robert F. van Brederode, Richard Krever
      Pages 15-33
    3. Guillermo Teijeiro
      Pages 35-49
    4. Richard Krever, Jonathan Teoh
      Pages 51-66
    5. Flavio Rubinstein
      Pages 67-86
    6. Simon Thang
      Pages 87-108
    7. Na Li, Richard Krever
      Pages 109-122
    8. Joachim Englisch
      Pages 123-138
    9. David Goldman
      Pages 139-158
    10. Marie Pallot, Thomas Allen
      Pages 159-168
    11. Alwyn de Koker, Gerhard Badenhorst
      Pages 169-186
  4. Financial Investments

    1. Front Matter
      Pages 187-187
    2. Richard Krever
      Pages 189-197
    3. Ine Lejeune, Joost Vermeer, Simon Cornielje
      Pages 199-222
    4. Sebastian Pfeiffer
      Pages 223-255
    5. Joachim Englisch
      Pages 257-299
    6. Alwyn de Koker, Gerhard Badenhorst
      Pages 301-316
  5. Financial Pooling Services: Insurance and Gambling

    1. Front Matter
      Pages 317-317
    2. Richard Krever, Jonathan Teoh
      Pages 319-335
    3. Marta Papis-Almansa
      Pages 337-364
    4. Soo How Koh, Rushan Lee
      Pages 365-372
    5. Fabiola Annacondia, Laura Mattes Alonso
      Pages 373-397
  6. Back Matter
    Pages 399-414

About this book


This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.


VAT and Financial Supplies VAT and Gambling VAT and Insurance VAT and Loans Comparative Tax Law Consumption Tax Cost-sharing Crowdfunding Exempt Financial Supplies Financial Intermediation Service Financial Pooling Service Financial Service Goods and Services Tax (GST) Insurance Company Intangible Asset Internet Gambling Tax Law Tax Policy Value Added Tax (VAT) Zero-rating Financial Supplies

Editors and affiliations

  • Robert F. van Brederode
    • 1
  • Richard Krever
    • 2
  1. 1.Crowe Horwath LLP ATLANTAUSA
  2. 2.Monash University MelbourneAustralia

Bibliographic information