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I am currently working on one research regarding taxing insurance services. I found some material(studies) on EC's website, but I need more material.
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I know that it can be found in OECD publication "Consumption tax trends", but it's unavailable for download. Other source is PWC publication "Worldwide tax summaries corporative", but it's large...
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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)....
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