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Schlagwörter: investment trust (2 gefunden)

  1. 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 ...
  2. 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
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