Tomasz Michalik, partner, MDDP Michalik Dluska Dziedzic & Partners Tax Counsellors, discusses the treatment of call-off stock and other VAT issues in Poland
Daniel Anghel and Tania Pavlova, Senior Managers, PricewaterhouseCoopers, summarise recent VAT developments in Romania and Bulgaria
Antonia Sherratt, Manager, Tax and Legal Services, PricewaterhouseCoopers, Serbia, discusses the influence of business on shaping National VAT law
Antoni Turczynowicz, PricewaterhouseCoopers, reminds us of the importance of indirect tax in CEE and introduces this special issue
Toby O'Reilly, Senior Manager, PricewaterhouseCoopers, outlines the availability of binding rulings in the most important CEE countries
John Voyez, VAT Director at Smith & Williamson Limited, reviews the VAT liability of corporate finance services
Andrew Jackson, a Director at RSM Robson Rhodes LLP, looks at some of the basic principles underlying the VAT treatment of fund management
Charles Elphicke, Partner & Head of Tax, and Annette Beresford, Trainee Solicitor, both at Reed Smith, review the proposed changes to the UK VAT exemption for insurance-related services following Andersen
Martin Sharratt, Head of VAT at Smith & Williamson Limited, introduces this special issue on VAT and financial services
It may come as a surprise but Islamic finance products have been active in the global marketplace for some time. Richard Iferenta, John Bain and Kelly Eland of KPMG provide an introduction to Islamic banking