International - How Recent ECJ Referrals May Place Increased Pressure on the VAT Position of Asset Managers

International - Derivatives and VAT - The VAT implications of derivatives trading are often overlooked by institutions. Traders in derivatives, generally speaking, cannot fully recover the VAT charged to them. With the standard rate of VAT varying between 15% and 25% this can present a considerable cost. This article sets out the basis of taxation of such contracts from a European VAT perspective ...

van Kasteren, Edwin, (2009)

International Why VAT Is Important for Investment Funds and Their Managers

Braquet, Chantal, (2010)

International - Opinion of Advocate General in GfBk Has an Impact on the VAT Position of Investment Advisers

van Kasteren, Edwin, (2013)