Suchergebnisse für: `investment-trust` (4 gefunden)

1. 29. Oktober 2013

   VAT exemption for investment consultancy to investment trust ...

   Following a Supreme Tax Court case, the finance ministry has amended the VAT Implementation Decree to clarify that investment consultancy to investment trusts is VAT-free as the administration of fund assets if linked to a concrete recommendation to buy or sell based on precise knowledge of the fund’s portfolio and investment objectives and restrictions.

   Kategorien: Official Pronouncements

   Schlagwörter: investment consultancy, investment trust
2. 07. März 2013

   Investment consultancy to retail investment fund free of VAT

   The ECJ has held that investment consultancy services to an investment management company operating a retail investment trust fund are free of VAT as investment fund management services.

   Kategorien: From Europe

   Schlagwörter: Investment Management, investment fund, ...
3. 16. Januar 2014

   Tax & Legal News – Issue 1, January 2014

   In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
4. 30. Oktober 2013

   Global estimate of taxable income from foreign fund inhibits ...

   The Supreme Tax Court has laid a preliminary question before the ECJ on whether the provision setting the taxable income derived from an investment in a non-compliant foreign fund at 90% of the increase in the unit redemption price during the year is to be disapplied as a restriction on the free movement of capital going beyond what is necessary to combat tax evasion.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: free movement of capital, investment tru ...