Global Financial Services Indirect Tax News


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


  • 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
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