Investment Fund Regulatory and Tax developments in selected jurisdictions pptx

... International. 1 FUND NEWS January 2013 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 99 – Regulatory and Tax Developments in January 2013 ... ‘exit tax (‘TISbis’) regime and increase of general interest withholding tax rate The law of 13 December 2012 containing various fiscal and financial measures, bringing numerous changes in ... to investments in debt claims. Bringing down of threshold from 40% to 25% and abolition of grandfathering So far, the exit tax regime came into operation only in respect of collective investment...

Tài liệu Issue 93 – Regulatory and Tax Developments in June 2012 pptx

... 1 FUND NEWS June 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 93 – Regulatory and Tax Developments in June 2012 ... direct investments of retail investors (e.g. directly buying shares in companies or sovereign bonds) as in this case banks, insurers and fund managers are not “packaging” the investment into ... investment products that are being offered to retail investors. The list of products for which a KID will be required includes all types of investment funds, insurance-based investments and...

Issue 91 – Regulatory and Tax Developments in April 2012 pptx

... 1 FUND NEWS April 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 91 – Regulatory and Tax Developments in April 2012 ... of the investing VCT itself) could result in the VCT losing its tax- favoured status, as well as investors in the VCT having their initial income tax reliefs clawed back by HMRC. In addition, ... liabilities and creditors; and including where, after collecting outstanding debts and settling liabilities, there is a residual amount that is paid to or received from the successor fund in accordance...

Tài liệu Issue 92 – Regulatory and Tax Developments in May 2012 docx

... 1 FUND NEWS May 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 92 – Regulatory and Tax Developments in May 2012 ... characteristics of an exempt financial service and were taxable. Deutsche Bank and the European Commission argued that investments in individual portfolios and in special investment funds were sufficiently ... Kingdom. It is expected that CAAs with other countries (including the USA and Switzerland) will follow. The new income tax treaty is available via this link (in Dutch) and this link (in...

Issue 95 – Regulatory and Tax Developments in August 2012 doc

... International. 1 FUND NEWS August 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 95 – Regulatory and Tax Developments in August 2012 ... particular interest to investment funds where withholding taxes on dividends and interest have a direct impact on investment yields. Moreover for investment countries that impose capital gains tax ... warnings to investors concerning UCIS, including the protections available and not available when investing in a UCIS: http://www.fsa.gov.uk/consumerinformation/product_news/saving_investments/ucis...

Issue 87 – Regulatory and Tax Developments in December 2011 potx

... 1 FUND NEWS December 2011 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 87 – Regulatory and Tax Developments in December 2011 ... NURS including:  naming the specific master fund in the feeder’s prospectus, and explaining the investment objective and policy, and the risk profile of the master fund;  stating whether ... Italian tax withholding calculation for investors in funds investing in eligible bonds Page 6 Luxembourg Aberdeen Case E-Alerts Page 6 UK Tax Transparent Fund and Property Authorised Investment...

Issue 84 – Regulatory and Tax Developments in September 2011 pot

... industry: Defining the path here 1 FUND NEWS September 2011 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 84 – Regulatory and Tax Developments in September ... The definition of financial institutions is broad and essentially includes investment firms, organised markets, credit institutions, insurance and reinsurance undertakings, collective investment ... non-resident investors without a permanent establishment in Spain to obtain a TIN when investing in Spanish securities. In this sense, it is not necessary to obtain a TIN in the following cases:...

Issue 97 – Regulatory and Tax Developments in November 2012 pdf

... 1 FUND NEWS November 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 97 – Regulatory and Tax Developments in November 2012 ... regulated firms including funds, fund administrators and custodians. In this letter the Central Bank provides an overview of its key findings and asks firms to consider these findings in the context ... Bank and the funds industry to be aligned, and allows the fund industry of Ireland to provide constructive input on a new regulatory framework. The industry will be able to rely on this handbook...

Issue 88 – Regulatory and Tax Developments in January 2012 pot

... 1 FUND NEWS January 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 88 – Regulatory and Tax Developments in January 2012 ... managers and investors; to support the UK as a domicile for funds and asset pooling; and to support and potentially expand the wider services to UK Authorised Funds including fund accounting, ... E-Alert (tax newsletter focusing on withholding tax reclaims based on the Aberdeen case law) describes the recent increases in withholding tax rates on income in France and Spain. The e-alert...

Issue 90 – Regulatory and Tax Developments in March 2012 ppt

... 1 FUND NEWS March 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 90 – Regulatory and Tax Developments in March 2012 ... Finance companies providing credit and securities entities falling outside banking regulation  Money Market Funds (MMF) and investment funds that are leveraged or provide credit, including ... of Appeal ruling that grants full withholding tax refund to Finnish investment funds. The e-alert is available via the following web link: http://www.kpmg.com/LU/en/IssuesAndInsights/Articlespublications/Pages/Aberdeene-alerts-Issue2012-06.aspx...

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