Počet záznamov: 1
The taxation of investment funds under the German Investment Tax Act
SYS 0266894 LBL 01747^^^^^2200229^^^450 005 20230413094944.9 035 $a biblio/101925 $2 CREPC2 100 $a 20190125d2018 m y slo 03 ba 101 0-
$a eng 102 $a SK 200 1-
$a The taxation of investment funds under the German Investment Tax Act $f Tim A. Kreutzmann 330 0-
$a The 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 463 -1
$1 001 umb_un_cat*0318256 $1 011 $a 1339-7753 $1 200 1 $a Štát a právo $v Roč. 5, č. 1-2 (2018), s. 54-62 $1 210 $a Banská Bystrica $c Vydavateľstvo Univerzity Mateja Bela - Belianum $d 2018 606 0-
$3 umb_un_auth*0269702 $a investment fund taxation 606 0-
$3 umb_un_auth*0269701 $a investment tax reform 606 0-
$3 umb_un_auth*0269703 $a opaque taxation regime 615 $n 34 $a Právo 675 $a 34 700 -1
$3 umb_un_auth*0269700 $a Kreutzmann $b Tim Alexander $p UMBPR15 $4 070 $9 100 $q 2 $f 1982- $T Katedra správneho práva 801 $a SK $b BB301 $g AACR2 $9 unimarc sk T85 $x existuji fulltexy
Počet záznamov: 1