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)
2024
- Fund Taxation Alert 2024-10
Germany – Federal Central Tax Office grants refund following KPMG test cases - Fund Taxation Alert 2024-09
New online procedures for filing subscription tax returns launched in Luxembourg - Fund Taxation Alert 2024-08
India - Key Changes to Capital Gains Tax Rates - Fund Taxation Alert 2024-07
European Commission Challenges Dutch Tax Rules for Investment Funds, Citing Discrimination Against Foreign Investment Funds - Fund Taxation Alert 2024-06
Portugal’s Supreme Administrative Court confirms dividend WHT refund eligibility to US investment funds - Fund Taxation Alert 2024-05
New Protocol to the Indian-Mauritius double tax treaty - Fund Taxation Alert 2024-04
Germany: Pending WHT Cases Await Key Clarifications - Fund Taxation Alert 2024-03
Germany: Court Cases could change Tax Treatment of Foreign Investment Funds - Fund Taxation Alert 2024-02
Portugal – Supreme Administrative Court decision re-iterates discrimination on the withholding tax treatment for non-resident investment funds - Fund Taxation Alert 2024-01
Germany - positive decision by the BFH on the L-Fund Case
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
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