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

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

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

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

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT