Halil Erdem (Head of Tax Strategy for Careem and Author of ‘Fundamentals of GCC VAT Law’) and Giorgio Beretta (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and advisors around the world busy. It is an area that has seen numerous changes in tax policy, sometimes as a result of interventions by tax policy strategy makers such as the European Commission, or as a result of judicial court decisions. This article discusses the most recent change in VAT legislation in the United Arab Emirates (UAE) as well as the state of play in the European Union (EU).
Source: kluwertaxblog.com
