Part I: Establishing the VAT and Financial Supplies Benchmarks.-
Chapter 1. Theories of Consumption and the Consequences of Partial
Taxation of Financial Services (Robert F. van Brederode).- Part II:
Financial Loans and Intermediary Services.- Chapter 2. Taxing Loan
Intermediary Services: Theory and Design Considerations (Robert F. van
Brederode).- Chapter 3. Financial Loan Intermediary Services: Argentina
(Guillermo Teijeiro).- Chapter 4. Financial Loan Intermediary Services:
Australia (Richard Krever).- Chapter 5. Financial Loan Intermediary
Services: Brazil (Flavio Rubinstein).- Chapter 6. Financial Loan
Intermediation Services: Canada (Simon Thang).- Chapter 7. Financial
Loan Intermediary Services: China (Na Li).- Chapter 8. Financial Loan
Intermediary Services: China (Joachim Englisch).- Chapter 9. Financial
Loan Intermediary Services: Israel (David Goldman).- Chapter 10.
Financial Loan Intermediation Services: New Zealand (Marie Pallot).-
Chapter 11. Financial Loan Intermediary Services: South Africa (Alwyn de
Koker).- Part III: Financial Investments.- Chapter 12. VAT and Financial
Investments (Richard Krever).- Chapter 13. VAT and Cost Sharing in the
EU (Ine Lejeune).- Chapter 14. A VAT/GST Perspective on Crowdfunding
(Sebastian Pfeiffer).- Chapter 15. Financial Investments: European Union
(Joachim Englisch).- Chapter 16. Financial Investments: South Africa
(Alwyn de Koker).- Part IV: Financial Pooling Services: Insurance and
Gambling.- Chapter 17. GST and Insurance: Australia (Richard Krever).-
Chapter 18. VAT and Insurance: The European Union (Marta
Papis-Almansa).- Chapter 19. GST and Insurance: Singapore (Soo How
Koh).- Chapter 20. VAT and Gambling (Fabiola Annacondia).
