Netherlands - A Fund Is a Fund or Isn’t It? – Some Further Clarification on the VAT Exemption for the Management of Special Investment Funds
- E. van Kasteren
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019 (Volume 21), No 2
- 11 March 2019
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”.