Fund Taxation Alert
Fund Taxation Alert
Fund Taxation Alert focusing on international tax issues relating to investment funds (e.g., withholding taxes, capital gains taxes and tax reporting)
2023
- Fund Taxation Alert 2023-06 European Union – Can Investment Funds benefit from FASTER?
- Fund Taxation Alert 2023-05 Poland – Positive decision by the CJEU on late interest
- Fund Taxation Alert 2023-04 Germany – Positive decision by the CJEU on the L-Case
- Fund Taxation Alert 2023-03 India - End of concessional rate for Foreign Portfolio Investors investing in government and corporate bonds
- Fund Taxation Alert 2023-02 Tax compliance implication for Luxembourgish funds deriving capital gains from Spain
- Fund Taxation Alert 2023-01 IRS issues the New Qualified Intermediary Agreement applicable 1st January 2023
2022
- Fund Taxation Alert 2022-10 Italian market withholding tax refund status
- Fund Taxation Alert 2022-09 German market: Potential higher taxable basis for investors of UCITS and UCITS-like
- Fund Taxation Alert 2022-08 Danish Investor tax reporting: share-based investment companies
- Fund Taxation Alert 2022-07 Finland: French corporate-form fund held comparable with contractual-based fund; refund opportunities (CJEU judgment)
- Fund Taxation Alert 2022-06 Portugal – The way forward for investment funds to reclaim WHT
- Fund Taxation Alert 2022-05 Finland: CJEU issues judgment confirming that a French corporate fund is comparable to a Finnish contractual fund
- Fund Taxation Alert 2022-04 Portugal: CJEU decides that Portuguese taxation of dividends received by foreign UCITS is contrary to EU law
- Fund Taxation Alert 2022-03 Finland: Update on the latest market developments for investment funds
- Fund Taxation Alert 2022-02 2021 US Tax Reporting: New Schedules K-2 and K-3
- Fund Taxation Alert 2022-01 Finish Tax authorities grant refunds to a Luxembourg SICAV
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