How Can VAT Symmetry Drive Payments Innovation?

Journal
Author
Breimer, B.; Kroft, J. van der; Kuijsten, P.
Country
European Union
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the inconsistent application of VAT on payment services within the European Union and how this disparity may negatively affect innovation. The authors analyse how to improve this.