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The Future of VAT for FSI – Outsourcing by financial service providers

The VAT aspects relating to the outsourcing of activities is a complex matter in the FSI sector

As part of its efforts to simplify the EU VAT rules the European Commission has launched an initiative to revise the EU VAT rules for financial services and insurance (FSI). These rules are criticized for being complex, difficult to apply and not having kept pace with the development of new (digital) services. In this contribution we will focus on some of the VAT aspects surrounding outsourcing.

Source Deloitte


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