Noticias
Global Financial Services Indirect Tax News
Quarterly newsletter covering changes in the indirect tax laws around the globe impacting the financial sector.
June 2015
Featured Articles
- Transfer Pricing and VAT
Asia Pacific
- Singapore – GST treatment of fund management services
EMEA
- Belgium – VAT treatment of management services provided to alternative investment funds
- Belgium – Guidance on how the outcome of the CJEU Skandia decision will affect the Belgian VAT rules
- Belgium – Guidance following the CJEU’s decision in Deutsche Bank (C-44/11)
- Denmark – VAT treatment of insurance price comparison websites
- Finland –Supreme Administrative Court decision on the VAT treatment of factoring services
- Germany – Updated guidance on the VAT treatment of security and custody services
- Hungary – Guidance following Skandia (C-7/13)
- Italy – Split payment mechanism introduced
- Italy – New domestic reverse charge measures introduced
- Poland – CJEU referral on claims handing exemption
- Portugal – Supreme Court decision on finance leasing
- Sweden – Updated guidance on the VAT treatment of insurance services provided in connection with the supply of goods and services
- Sweden – CJEU ruling concerning incorrect VAT treatment of postal services in Sweden
- The Netherlands – First Tier Court case on the VAT treatment of services provided by stock exchanges and prime brokers
- The Netherlands – Cost sharing exemption abolished for pension administration services
- The Netherlands – High Court case on the VAT treatment of an industry pension fund
- UK – 2015 Budget announces implementation of Société Le Crédit Lyonnais (C- 388/11)
- UK – Tax authority guidance released concerning tripartite agreements and the scope for employers to recover fund management VAT
June 2015