Finance and Capital Markets - Latest Articles
Goodbye Derivatives & Financial Instruments, hello Finance and Capital Markets! Our new journal title is expanding its focus to all tax issues related to the world of finance.
[6 May 2021] - Italy - The New Tax Treatment of EU/EEA Investment Funds between Solved Issues and Persistent Breaches of EU Law
[30 April 2021] - Italy - Taxation of Virtual Currencies from an Italian Perspective
[14 January 2021] - Netherlands - The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt
[11 January 2021] - Netherlands - New Withholding Tax on Interest, Royalties and Dividends
[30 December 2020] - India - 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] - Switzerland - Swiss Taxation of Equity-Based Compensation Instruments – Part 2
[7 December 2020] - European Union - 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] - New Zealand - New Zealand Anti-Hybrid Rules
[23 October 2020] - Netherlands/European Union - A Commentary on the ECJ’s Decision in the Dutch Köln-Aktienfonds Deka Case and What Goes Beyond
[8 October 2020] - Switzerland - Swiss Taxation of Equity-Based Compensation Instruments – Part 1
[7 July 2020] - Italy - Italian Financial Transaction Tax Implications of the Evolving Regulatory Landscape: The Exemption for Market Makers – An Update
[29 June 2020] - United States - Treatment of Derivative Payments under the US Final BEAT Regulations
[16 June 2020] - India - Is the Tax System Neutral in India: An Analysis of Tax Treatment of Selected Funds
[5 June 2020] - Australia - Changes to Hybrid Mismatch Rules
[20 May 2020] - Pakistan - A Critical Evaluation of the Special Income Tax Regime for the Banking Sector of Pakistan