Global Financial Services Indirect Tax News

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Global Financial Services Indirect Tax News

Quarterly newsletter covering changes in the indirect tax laws around the globe impacting the financial sector.

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December 2015

Featured Articles

  • Interaction with Tax Authorities - Practice around tax authority rulings and individual guidance

Asia Pacific

  • Malaysia - Timeframe for issuance of tax invoices
  • Malaysia - Issuance of tax invoices for 'disregarded supplies'

EMEA

  • Belgium - Cost-sharing exemption regime to be adapted
  • Denmark - Updated guidance on ATP Pension Services (C-464/12)
  • Finland - Ruling on services in relation to card payments
  • Finland - Ruling on supply of services within a VAT group
  • Finland - Ruling on inducements in relation to discretionary asset management services
  • France - Increased IPT rate for legal protection services
  • Germany - Administrative Regulation on purchase of capital goods via a leasing arrangement
  • Malta - Subscription-based road assistance services are VAT exempt
  • Portugal - Online banking platforms may qualify as electronically supplied services
  • Sweden - CJEU rules that exchange of Bitcoin is exempt from VAT
  • • Sweden - Guidance on the implementation of Skandia
  • The Netherlands - Ruling on IT services provided to the Dutch exchange
  • The Netherlands - Ruling on exchange services purchased by a 'market maker'
  • UK - New draft regulations to implement Le Credit Lyonnais
  • UK - Further guidance on the implementation of Skandia
  • UK - Further guidance on pension fund management costs
December 2015
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