Počet záznamov: 1  

The taxation of investment funds under the German Investment Tax Act

  1. NázovThe taxation of investment funds under the German Investment Tax Act
    Aut.údajeTim A. Kreutzmann
    Autor Kreutzmann Tim Alexander 1982- (100%) UMBPR15 - Katedra správneho práva
    Zdroj.dok. Štát a právo. Roč. 5, č. 1-2 (2018), s. 54-62. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2018
    Kľúč.slová investment fund taxation   investment tax reform   opaque taxation regime  
    Jazyk dok.angličtina
    KrajinaSlovenská republika
    Systematika 34
    AnotáciaThe German investment tax reform that came into force in 2018 represents a fundamental system change in the taxation of investment funds. The reform affects in particular mutual investment funds in which retail investors are invested in. The paper outlines the reasons for the reform bill linked to conformity with EU law and the closing of tax loop holes. The reform aims to be tax neutral and provide a simplified regime that ensures equal tax treatment of direct investments and indirect investments via investment funds. The paper describes the scope of the new Investment Tax Act and its application on investment funds. Further, the author analyzes the newly introduced opaque taxation regime for mutual investment funds which creates tax liability for investment funds on certain domestic income. Moreover, the author describes the subsequent taxation at the level of the investors of an investment fund and the conditions for partial waivers
    Kategória publikačnej činnosti ADF
    Číslo archívnej kópie44016
    Katal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Báza dátxpca - PUBLIKAČNÁ ČINNOSŤ
    OdkazyPERIODIKÁ-Súborný záznam periodika
    nerozpoznaný

    nerozpoznaný

Počet záznamov: 1  

  Tieto stránky využívajú súbory cookies, ktoré uľahčujú ich prezeranie. Ďalšie informácie o tom ako používame cookies.