...
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 cl...
...
June 2012
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 93 – Regulatory and Tax
Developments in June 2012
Regulatory ... the following
web
link:
UK
Reclaims of excess Withholding Tax
deducted from dividend and interest
income in Taiwan – a ruling for OEICs
Tax...
...
May 2012
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 92 – Regulatory and Tax
Developments in May 2012
Regulatory ... 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
l...
... purchase-sale and
holding of financial instruments issued
abroad and taxation in relation to such
instrument is being parallel to the
Treasury bonds issued abroad.
Fund News – August 2012
12 ... taxes, which in the case of
Ireland are income tax, corporation tax
and capital gains tax.
A comprehensive DTA network is
important for international financial
services...
...
November 2012
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 97 – Regulatory and Tax
Developments in November 2012
Regulatory ... notices and
Guidance, and create one set of rules
‘AIF HandBook’ which would give
advantage of no overlapping of issues,
and avoid confusion and c...
...
January 2012
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 88 – Regulatory and Tax
Developments in January 2012
Regulatory ... E-Alert (tax
newsletter focusing on withholding tax
reclaims based on the Aberdeen case
law) describes the recent increases in
withholding tax rat...
...
March 2012
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 90 – Regulatory and Tax
Developments in March 2012
Regulatory ... valuation
and liquidity issues in constant NAV
MMFs, and issues regarding
collateral and conflicts of interest in
securities lending and swaps
tr...
... 2011
Investment Fund Regulatory and Tax developments in
selected jurisdictions
Issue 87 – Regulatory and Tax
Developments in December 2011
Regulatory ... proposals include a range of
disclosures to the investors in the feeder
NURS including:
naming the specific master fund in
the feeder’s prospectus, and
expl...
... 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 ... non-resident investors
without a permanent establishment in
Spain to obtain a TIN when investing in
Spanish securities.
In this sense, it is not necess...
... ‘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 ... jurisdictions
Issue 99 – Regulatory and Tax
Developments in January 2013
Regulatory News
European Union
Commission adopts r...