02.01.2018 Investment funds: Lending or repo transactions over stock ma ... Stock lending – a potential show stopper. The new German Investment Tax Act (GITA) has not yet kicked in and the rules are already becoming more and more complex. Categories: Official PronouncementsKeywords: securities lending, repo transactions, s ...
16.11.2016 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. Categories: Official PronouncementsKeywords: economic owner, beneficial owner, securi ...
