Exchange-Traded Funds and VAT: A Happy Marriage?

Type

Journal

Author

Zutt, J.; Wal, S. van der

Country

International

Published Date

February 9, 2015

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 1

DOI

https://doi.org/10.59403/359sh98

Document

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The authors explore the VAT status of exchange-traded funds, as well as the VAT treatment of services purchased by such funds.