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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April 2016

Featured Articles

  • The effect of the CJEU judgment in Fiscale Eenheid X (C-595/13) on the management of special investment funds

Asia Pacific

  • China - Reform of the FSI VAT system
  • Malaysia - Accounting for the reverse charge
  • Malaysia - Penalty for late payment of taxes
  • Malaysia - Update to the financial services guides

EMEA

  • Denmark - VAT recovery for UCITS investment funds with non-EU customers
  • Denmark - Sectorized pro rata VAT recovery for VAT groups
  • Denmark - Scope of payment processing exemption may be reduced
  • Finland - Cases on the VAT treatment of special investment funds
  • Finland - Ruling on VAT treatment of services of settlement and payment processing
  • Finland - Ruling on VAT treatment of services in relation to business restructuring
  • Germany - New guidelines on the sale and purchase of non-performing loans
  • Netherlands - VAT treatment of fees charged by stock exchanges and brokers to (high frequency) traders
  • Netherlands - VAT treatment of fees charged by asset manager for clients that invest via a Dutch vehicle (Beleggersgiro)
  • Poland - Exemption from VAT for services provided by an independent group of persons
  • Poland - Court of Justice of the European Union confirms insurance outsourcing not exempt
  • Sweden - Guidance on the VAT treatment of factoring services
  • UK - Draft legislation on ‘use and enjoyment’ of insurance repairs
  • UK - Supreme Court to hear hire purchase pro rata case
April 2016
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