14 January 2021
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Netherlands

Zutt, J.

The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt
11 January 2021
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Netherlands

Spoelder, E-J.; Loo, J.

New Withholding Tax on Interest, Royalties and Dividends
30 December 2020
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
India

Jhabakh, P.R. Kumar; Goutham, R.

Change in Status of an Entity in Accordance with Foreign Law Does Not Impact the Availing of Benefits under the Indian Income Tax Act, 1961
21 December 2020
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Switzerland

Meier, M.

Swiss Taxation of Equity-Based Compensation Instruments – Part 2
7 December 2020
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union

Boy, U.; Jouby, N.

Is the VAT Exemption for the Management of Special Investment Funds Applicable on a Purchased Investment Management Service (by Using an IT Platform) if the Service Is a Single Supply and Is Used for the Management of Both SIFs and Non-SIFs?
16 November 2020
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
New Zealand

Joseph, A.

New Zealand Anti-Hybrid Rules
10 November 2020
International VAT Monitor
Bhutan

Hassan, B.

Implementation of Goods and Services Tax in Bhutan
10 November 2020
International VAT Monitor
European Union

Károlyi, B.

The EU VAT and the Expansion of Turnover Taxation: Interfering Tax Systems?
9 November 2020
International VAT Monitor
Gulf Cooperation Council; Saudi Arabia

Ricart Verdera, J.

The New E-Invoicing Rules in Saudi Arabia: A New Paradigm of Tax Administration in the GCC?
4 November 2020
International VAT Monitor
Bulgaria; European Union

Krastanov, S.

The Extended Scope of the Reduced VAT Rate in Bulgaria
3 November 2020
International VAT Monitor
European Union

Gómez Aragón, D.; Echevarría Zubeldia, G.

Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree
3 November 2020
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe