Derivatives and VAT

The Resource Derivatives and VAT

Label

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),

Geographic coverage

European Union
Europe

Language note

English

Context

Context of Derivatives and VAT

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Derivatives and VAT

Resource Information

The work Derivatives and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Context

Work of

Derivatives and VAT Resource Information The work Derivatives and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Context

Work of

Derivatives and VAT

Resource Information

The work Derivatives and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.