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   January/February 2019  
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Derivatives & Financial Instruments
This free e-mail service informs you about the contents of the forthcoming edition of Derivatives & Financial Instruments.

Issue No. 1 - 2019 of the Derivatives & Financial Instruments is now available online.

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Number 1 - 2019 contains the following:
European Union
How Can VAT Symmetry Drive Payments Innovation?
Bas Breimer, Jeroen van der Kroft and Pieter Kuijsten
This article discusses the inconsistent application of VAT on payment services within the European Union and how this disparity may negatively affect innovation. The authors analyse how to improve this.
VAT Exemption on Individual Investment Management Where Assets Are Pooled
Jochum Zutt and Ugurcan Boy
This article discusses the groundbreaking case of the Dutch Amsterdam Court of Appeal on widening the application of the VAT exemption for management of special investment funds.
Malta, Jersey
How Small Islands Are Setting the Tone for Crypto Regulation: Malta and Jersey’s Approaches
Juanita Brockdorff, Justyna Bielik and Katarzyna Bronzewska
Jersey and Malta are often referred to as leaders in the blockchain and cryptocurrency arena in Europe. This article describes their rules and regulations in the field of cryptos and analyses what distinguishes these two countries in their approaches.
Netherlands Budget Plan 2019: International Tax Update – December 2018
Mark Rasenberg and Evert-Jan Spoelder
The last quarter of 2018 has seen tremendous developments in Dutch international tax rules, including a (withdrawn) proposal to abolish the dividend withholding tax, further relaxations, the announced introduction of a new withholding tax on interest and royalties and new policies and procedures in the Dutch tax ruling practice. This article focuses on the recent changes in the Dutch withholding tax rules and tax ruling policy and procedures.
United States
US Issues Proposed Regulations on New Interest Barrier
Paul Carman
The article discusses the new US interest barrier rules and describes some of the most important parts of the Proposed Regulations, focusing particularly on the treatment of non-US corporations that are exposed to US taxation.
Recent Australian Tax Developments
Anton Joseph
This article discusses developments in taxation in the latter half of 2018 regarding Fintech, changes in residence and securitization funds.
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