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)
2021
- Fund Taxation Alert 2021-03: Reduced rate of subscription tax for investments in sustainable assets
- Fund Taxation Alert 2021-02: WHT reclaim – Recent development for non-resident corporate form funds
- Fund Taxation Alert 2021-01: New WHT exemptions on dividends and capital gains introduced in Italy
2020
- Fund Taxation Alert 2020-04: India: Tax proposals arising from the Union Budget 2020
- Fund Taxation Alert 2020-03: Italian Supreme court grants WHT refund to Spanish pension fund
- Fund Taxation Alert 2020-02: Swedish Supreme Administrative Court (SAC) rules that US RIC is comparable to Swedish investment funds
- Fund Taxation Alert 2020-01: WHT reclaims — Supreme Court in South Korea rules in favor of Luxembourg SICAVs
2019
- Fund Taxation Alert 2019-07: CJEU confirms discriminatory nature of German withholding tax on dividends paid to non-German pension funds
- Fund Taxation Alert 2019-06: New WHT procedure introduced in Poland
- Fund Taxation Alert 2019-05: Extended deadline for German domestic claims for tax exempt investors on the level of the sub-custodian
- Fund Taxation Alert 2019-04: Danish withholding tax on foreign investment funds — High Court decision on the Fidelity case (C 480-16) issued
- Fund Taxation Alert 2019-03: Denmark adopts new rules on taxation of investment funds
- Fund Taxation Alert 2019-02: Reclaim opportunities on Belgian annual tax and withholding tax for Luxembourg SICAV
- Fund Taxation Alert 2019-01: New field in WM Daten: Valuation frequency according to Section 2(6)3 or 2(7)3 of the Investment Tax Act
© 2021 KPMG Luxembourg, Société coopérative, a Luxembourg entity and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.
