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

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

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

... NEWS 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 ruling No.10104553490 was issued by ... must appoint a tax or business agent in Taiwan in order to apply for the necessary approval letters from the Fund News June 2012 11 National Tax Administration Offices and provide...
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Tài liệu Issue 92 – Regulatory and Tax Developments in May 2012 docx

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

... 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 link (in Dutch) and this link (in ... 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...
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Issue 91 – Regulatory and Tax Developments in April 2012 pptx

Issue 91 Regulatory and Tax Developments in April 2012 pptx

... April 2012 Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 91 Regulatory and Tax Developments in April 2012 Regulatory ... 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, ... issues:- 1 Determining what information is sufficiently significant for it to be deemed inside information. 2 Types of insider list. 3 Director and personal account dealing and the definition...
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Issue 95 – Regulatory and Tax Developments in August 2012 doc

Issue 95 Regulatory and Tax Developments in August 2012 doc

... 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 businesses and is of ... has issued 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...
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Issue 97 – Regulatory and Tax Developments in November 2012 pdf

Issue 97 Regulatory and Tax Developments in November 2012 pdf

... 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 cost to investors and issuers alike. The AIF Handbook ... December 2012 but worth noting that the final AIF handbook will not be effective before July 2013. AIF Interim Handbook will be published in January, and by consulting early with the industry...
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Issue 88 – Regulatory and Tax Developments in January 2012 pot

Issue 88 Regulatory and Tax Developments in January 2012 pot

... 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 rates on income in France and Spain. The e-alert ... for funds and asset pooling; and to support and potentially expand the wider services to UK Authorised Funds including fund accounting, pricing and administration; depositary and custody...
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Issue 90 – Regulatory and Tax Developments in March 2012 ppt

Issue 90 Regulatory and Tax Developments in March 2012 ppt

... 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 transactions in ETFs, although many of these issues ... is considering extending the scope of financial institutions and entities covered by current banking law and may extend certain provisions in the CRD IV to non-deposit taking finance companies,...
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Issue 87 – Regulatory and Tax Developments in December 2011 potx

Issue 87 Regulatory and Tax Developments in December 2011 potx

... 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 explaining the investment objective and ... February 2012. Tax News Fund News December 2011 6 Italy New Italian tax withholding calculation for investors in funds investing in eligible bonds In its...
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Issue 84 – Regulatory and Tax Developments in September 2011 pot

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 ... 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: ... The definition of financial institutions is broad and essentially includes investment firms, organised markets, credit institutions, insurance and reinsurance undertakings, collective investment...
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Investment Fund Regulatory and Tax developments in selected jurisdictions pptx

Investment Fund Regulatory and Tax developments in selected jurisdictions pptx

... ‘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 regulatory and implementing technical ... 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...
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