The Resource Derivatives and VAT
Derivatives and VAT
Resource Information
The item Derivatives and VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Derivatives and VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Derivatives and VAT
- Title
- Derivatives and VAT
- Language
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Derivatives-and-VAT/oWdKElN-wbQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Derivatives-and-VAT/oWdKElN-wbQ/">Derivatives and VAT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
