The Resource Derivatives and VAT

Derivatives and VAT

Label
Derivatives and VAT
Title
Derivatives and VAT
Creator
Subject
Language
  • eng
  • eng
Summary
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 and seeks to highlight issues that should be considered by traders when seeking to ensure, not only compliance with VAT legislation, but also cost effectiveness from a VAT perspective
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 11 (2009),
http://library.link/vocab/creatorName
  • Kasteren, E. van
  • Heydari, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • derivative financial instrument
Label
Derivatives and VAT
Instantiates
Publication
Note
20090702
Other control number
dfi030901.pdf
Label
Derivatives and VAT
Publication
Note
20090702
Other control number
dfi030901.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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