Derivatives and the European VAT system : derivatives in the context of the scope of taxable supplies / Marja Hokkanen.
"If derivatives are capable of destabilizing the world economy, they are too powerful a tool to be ignored in European VAT. That said, while certain types of derivatives (e.g. gold derivatives and certain options) are currently regulated under the EU VAT Directive (2006/112/EC), the lack of reg...
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