Excerpt from Practical European Tax Strategies by Tracey Paveley (Baker & McKenzie)
The European Union (EU) has recognized that the EU VAT legislation in relation to financial and insurance services is becoming increasingly out of date as providers introduce more sophisticated and diverse financial products into the marketplace. Businesses are finding it difficult to define these products for VAT purposes within the confines of the current legislation.
This uncertainty surrounding the VAT treatment of financial and insurance products has led to an increased amount of tax litigation, particularly as businesses are often required to negotiate the application of the VAT exemption in multiple Member States. This process can be very costly for businesses.
In addition, there is growing concern that EU financial institutions are less efficient than their U.S. counterparts. The embedded irrecoverable VAT cost suffered by EU providers of financial or insurance services is considered one of the factors contributing to this perceived inefficiency.
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Tuesday, May 27, 2008
EU to Modernize VAT Rules on Financial and Insurance Services
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The general complexities of women's and men's fashion
Both men and women can have the demands of maintaining their clothing up-to-date and in season, yet men's style frequently seems a lot less difficult. Of course, for both genders, garments and style options may be just as intricate, and there are lots of'modern'items that can easily become fashion faux pas - who can say they often see people walking on in 70s flames? On the other hand, men's style features a few choice items which can exist eternally - which man is planning to keep an eye out of place with a good-quality, tailored suit, for example? Choose basic pieces, colors and fabrics and you'll never look out-of-place.
Why common men's fashion is timeless
The classic man's suit has scarcely changed for over a hundred years. True, there are many versions for various occasions, however they are all common in their search for a clever, sharp search for the individual. The great thing about classic fashion for men is that it's efficiently trendy effectively cool. A well-groomed lady can more often than not appear his sharpest in a well-tailored suit, and this is a testament to the style of such apparel. A match will undoubtedly be utilized to work in several jobs due to the professional look it provides to the person, instilling a sense of respect and trust. Similarly a match will undoubtedly be worn to many social situations, such as a tuxedo to a black-tie event. This amazing flexibility that allows matches to be worn in nearly all events is what gives it its eternal side and a permanent devote men's fashion.
Contemporary developments in traditional men's style
Although common men's styles will never be replaced, it's interesting to remember that shifts in men's fashion trends have brought certain basic garments back into fashion. The recognition of vintage clothing, specially, has had back a wide-variety of basic models into men's wardrobes, such as that of the dandy gentleman. 'Dandy'is a term used to reference men who dress in a classic yet lavish way, placing importance on appearance and operating in a polished approach. This pattern for almost'over-the-top'common style for men is evident from events such as the'Tweed Run', wherever men and women of all ages clothe themselves in significantly Victorian-style outfit and take to the roads on vintage cycles - with many of the men sporting remarkable mustaches! That is just one single of several examples of data showing the resurgence of such variations. There are also numerous blogs online which concentrate on gentlemanly style - such as'The Dandy Project'and'Dandyism'- as well as complete internet sites such as'The Art of Manliness'focused on giving articles on common men's fashion and grooming.
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