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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • Schematic loan and return of securities

    The Finance Ministry has decreed on a Supreme Tax Court judgment regarding securities lending schemes and provides some guidance as to when a transfer of economic ownership of the securities takes place.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    economic owner, beneficial owner, securi ...
    Autor:in