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Loan Intermediary Services: Canada
2017Financial 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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Loan Intermediary Services: South Africa
2017VAT 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: European Union
2017In principle, loan intermediary services that are provided by banks and other financial institutions are not recognized as such in the European VAT system. Instead, the VAT regime follows a commercial law perspective and regards the granting of credit as the relevant supply; consequently, the full interest payment is considered to represent the ...
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BNPL SERVICES AS AN ALTERNATIVE TO A BANK LOAN
Bulletin of the Angarsk State Technical UniversityThe article examines the history of development and the current state of installment services (BNPL services) in Russia. The author considers the procedure for making purchases using BNPL systems. Based on the analysis of stakeholders in such relationships, the author summarizes the possibilities and limitations of using BNPL ...
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Web services in interlibrary loan transactions: the Spanish GTBib network
Interlending and Document Supply, 2013Josep-Manuel Rodríguez-Gairín
exaly
Does a Bank’s Loan Screening and Monitoring Matter?
Journal of Financial Services Research, 2008Ian G Sharpe
exaly