David Goodchild, tax counsel at Tullett Prebon, considers the principal EU VAT implications arising from the OTC derivative market reforms being implemented in the US and EU, focusing on the requirement to clear specified OTC derivative trades through a central counterparty.
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Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede