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Schlagwörter: foreign fund (1 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 ...
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