Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws

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

No two markets for voluntary health insurance (VHI) are identical. All differ in some way because they are heavily shaped by the nature and performance of publi

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

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a