I am writing one paper regarding taxing financial services under VAT in developing countries. I would be very grateful if anyone has any paper about it(or book that can be downloaded for free). Thanks.
there is this but for EU and Australia - https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_08/WP0818.pdf
and for China on this
https://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/Proposals-to-apply-VAT-to-the-financial-services-sector-in-China-201311.pdf
Mia, da pređemo na komunikacijju "po naški".
Hvala Vam, već sam dobio podatke od jednog profesora iz Kanade.
Veliki pozdrav iz Novog Sada.
Not specifically on financial services but we recently produced a topic guide for tax reform in developing countries: http://www.gsdrc.org/topic-guides/tax-reform/ Hope it helps.
I would like to recommend you a study that assesses the effects of imposing VAT on the services provided by the Bulgarian banking sector: https://www.researchgate.net/publication/335961831_Assessing_the_Effects_of_Imposing_VAT_on_the_Services_Provided_by_the_Banking_Sector_-_The_Case_of_Bulgaria (https://www.ceeol.com/search/article-detail?id=793543)
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