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Taxing Loan Intermediary Services: Theory and Design Considerations

Taxing Loan Intermediary Services: Theory and Design Considerations

Author: 
Robert F van Brederode and Richard Krever
Publisher: 
In Robert F van Brederode and Richard Krever (eds), VAT and Financial Services: Comparative Law and Economic Perspectives (Singapore: Springer) 15-33.
Date: 
2017
Note: 
Outcome of: 2015 - VAT and Financial Supplies (01/10)