Tax calculation account method as a potential method of taxing financial services
Financial services represent one of the most problematic areas when it comes to their taxation by value added tax. These problems stem from their nature. Although these services are generally exempted from taxation, in theory and practice there are some suggestions on how they could be included in...
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| Format: | Article |
| Language: | English |
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University of Banja Luka, Faculty of Economics
2016-07-01
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| Series: | Acta Economica |
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| Online Access: | http://ae.ef.unibl.org/index.php/AE/article/view/36 |