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금융보험업에 대한 부가가치세 : VAT for Financial Services
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- Authors
- Issue Date
- 2002
- Publisher
- 서울대학교 법학연구소
- Citation
- 법학, Vol.43 No.3, pp. 33-46
- Abstract
- VAT on financial services has been a thorny issue in theory as well as in
practice. This paper reviews the difficulties with applying VAT on financial
services. Its main thesis is to show a theoretical error with the prevailing
view that flow of interest or investment return should be considered a mere
transfer transaction for the purpose of designing VAT. The proper reason for
ignoring the flow of interest or another form of returns on investment is the
indirect tax nature of VAT. Based on this insight, the paper critically reviews
the current law for the banking and other financial services.
* Professor of Law, Seoul National University
- ISSN
- 1598-222X
- Language
- Korean
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