A Fund Is a Fund or Isn’t It? – Some Further Clarification on the VAT Exemption for the Management of Special Investment Funds

Kasteren, E. van

A Fund Is a Fund or Isn’t It? – Some Further Clarification on the VAT Exemption for the Management of Special Investment Funds

Journal

Author

Kasteren, E. van

Country

Netherlands

Published Date

11 March 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 2

DOI

https://doi.org/10.59403/7sctzr

Document

Go to Tax Research Platform

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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A Fund Is a Fund or Isn’t It? – Some Further Clarification on the VAT Exemption for the Management of Special Investment Funds