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Derivatives and the European VAT System: Derivatives in the Context of the Scope of Taxable Supplies
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If derivatives are capable of destabilizing the world economy, they are too powerful a tool to be ignored in European VAT. That said, while certain types of derivatives (e.g. gold derivatives and certain options) are currently regulated under the EU VAT Directive (2006/112/EC), the lack of regulation in respect of derivatives in general has led to individual EU Member States treating derivatives very differently. The distinct lack of regulation on an EU level brings uncertainty as to how these instruments should be treated, and the resulting inconsistencies and lack of guidance at a national level have effectively jeopardized any prospect of achieving neutrality and equality in treatment across the EU derivatives market.
Marja Hokkanen - Personal Name
04 DER mar
978-90-8722-635-0
04 DER mar
Book
English
IBFD
2020
Amsterdam
xix, 397p, 24cm
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