What is or is not a ‘special investment fund’ for VAT purposes? Etienne Wong (Old Square Tax Chambers) and Alex Tostevin (Dentons) examine the concept, tracing its evolution from its origin to the most recent CJEU ruling.
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What is or is not a ‘special investment fund’ for VAT purposes? Etienne Wong (Old Square Tax Chambers) and Alex Tostevin (Dentons) examine the concept, tracing its evolution from its origin to the most recent CJEU ruling.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: