How Can VAT Symmetry Drive Payments Innovation?

Journal
Breimer, B.; Kroft, J. van der; Kuijsten, P.
European Union
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 1
FormatPDF
EUR
40
| USD
45
(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.