The scope of application of the VAT exemption for the management of AIFs has been extended to all AIFs within the meaning of Section 1 (3) KAGB from 2024, meaning that the previously applicable ...
In recent years there has been a significant rise in fintech businesses; businesses who use technology solutions to help deliver financial service products. Experience has shown that these businesses ...
On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered two decisions [1] about the application of the VAT exemption for management services provided in article 135 (1) (g) of the ...
The Cyprus Chamber of Commerce and Industry (Keve) issued a circular this week to inform members about significant changes to the European Union VAT regime that have already come into force.The new ...
THE GOVERNMENT will have to expand the tax base to make the proposed reductions in value-added tax (VAT) sustainable, and may need to resort to a crackdown on transactions currently exempt from VAT, ...