A fund is a fund or isn't it ? Some further clarification on the VAT exemption for the management of special investment funds Edwin van Kasteren
By: Kasteren, Edwin van
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Material type: 
ArticlePublisher: 2019Subject(s): FONDOS DE INVERSION | IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | PAISES BAJOS
In:
Derivatives & Financial Instruments v. 21, n. 2, March / April 2019, 8 p. Summary: This article looks at the guidelines provided in Working Paper No. 396 of the VAT Committee on the scope of the exemption for the management of special investment funds (the Working Paper) and, in particular, at what constitutes a "special investment fund".
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/2-2 (Browse shelf) | Available | DFI/2019/2-2 |
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Resumen.
This article looks at the guidelines provided in Working Paper No. 396 of the VAT Committee on the scope of the exemption for the management of special investment funds (the Working Paper) and, in particular, at what constitutes a "special investment fund".
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