SSRN Electronic Journal · 2004 · 42 citations · 5 references
LawFinanceTax LawBankingTaxationValue-added TaxFinancial IntermediationFinancial Transaction TaxesInterest DeductibilityReverse Charge MechanismTax InterestVat CreditsDeposit Account Interest RatesDeposit InterestLoan Interest RatesServices Reverse ChargeVat Credit EligibilityVat System Design
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A European VAT on financial services?
Harry Huizinga · Economic Policy · 2002 · 136 citations
World Trends in Tax Policy: An Economic Perspective
Howell H. Zee · Intertax · 2004 · 11 citations