Schlagwörter: deemed income (2 gefunden)

1. 21. Mai 2015

   Estimated taxation on deemed income from non-transparent inv ...

   The ECJ has held that a German provision for the taxation of deemed income from foreign investment funds outside the EU that do not comply with the German disclosure requirements falls under the “grandfather” clause of Art 64 of the TFEU allowing restrictions on the free movement of capital to and from third countries on December 31, 1993 to continue in force.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, investment fun ...
2. 18. Februar 2015

   Finance ministry interprets ECJ ruling on “non-transparent” ...

   The finance ministry has published a list of documents to be produced by unit holders in “non-transparent” investment funds if they wish to avoid taxation on punitive deemed income.

   Kategorien: Official Pronouncements

   Schlagwörter: investment funds, unit holders, deemed i ...