Results 221 to 230 of about 678,995 (266)

Comparing the Loan Performance of Direct and Guaranteed Farm Service Agency Loans

2005
Comparisons of Farm Service Agency direct and guaranteed farm loans made from fiscal 2000 through fiscal 2003 shows that differences in performance measure between the two delivery systems are substantial, but that those differences appear to be consistent with differences in program objectives.
Koenig, Steven R., Dodson, Charles B.
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Loan Intermediary Services: Brazil

2017
Brazil does not have a full-fledged national VAT, instead relying on a multitude of federal and sub-national consumption taxes. VAT-type taxation of financial services in Brazil is comprised of federal social contributions (PIS and COFINS) and the local tax on services (ISS).
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DISC Theses Loan Service

British Journal of Occupational Therapy, 1994
DISC has added the following theses and reports to its collection since the end of last year and is most grateful for the donations. DISC has many other theses/reports available for loan. A complete listing and further Information about the loan service can be obtained by contacting the DISC Theses Loan Service, COT, 6–8 Marshalsea Road, Southwark ...
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Loan Intermediary Services: Australia

2017
Australia’s goods and services tax (GST) follows the conventional VAT model and treats loan intermediary services as input taxed (exempt) supplies. Financial supplies are defined in regulations in terms not greatly different than found elsewhere.
Richard Krever, Jonathan Teoh
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Loan Intermediary Services: Argentina

2017
Until 1990, Argentina only taxed the supply of services that were exhaustively listed in the VAT Law; financial supplies were then beyond the reach of VAT. In September 1990, the Argentine Congress introduced a far-reaching amendment that extended the VAT scope to all supplies of services.
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Loan Intermediary Services: Israel

2017
Israel’s Value Added Tax Law generally applies an expense multi-stage tax to the value added in respect of goods or services at every stage of the production, distribution and marketing process at the current rate of 17%. The final consumer is commonly understood as paying the tax on the full retail price, not being able to deduct paid tax.
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VAT and Loan Intermediary Services: China

SSRN Electronic Journal, 2017
Prior to May 1, 2016, the supply of loan intermediary services and many other services in China was subject to tax under a turnover tax regime known as the Business Tax. As a turnover tax, the system had a tax cascading effect, with suppliers unable to recognize input taxes incurred on acquisitions used to make their supplies.
Na Li, Richard Krever
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Loan Intermediary Services: New Zealand

2017
New Zealand has a broad-based GST system with very few exemptions. One of the few exemptions is the supply of financial services, which includes what would generally be regarded as loan intermediary services. New Zealand’s financial services exemption is broad in the sense that it covers both explicit and implicit fees and is not confined to services ...
Marie Pallot, Thomas Allen
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Loan Intermediary Services: South Africa

2017
VAT is levied on a broad base at a single standard rate, with few exemptions, zero-ratings and exclusions. A descriptive list deems certain activities to be financial services, which are exempt from VAT irrespective of whether they are supplied by financial institutions.
Alwyn de Koker, Gerhard Badenhorst
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Loan Intermediary Services: Canada

2017
Financial services, such as lending, are generally exempt from Canadian GST/HST. Related activities such as arranging for loans or credit, and activities that are part of a single supply of a financial service are also exempt. The exemptions are definition-based, generally independent of the identity of the supplier and recipient, and subject to ...
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