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)
2022
- 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
2021
- Fund Taxation Alert 2021-10: Update on the German WHT Relief Modernization Act
- Fund Taxation Alert 2021-09: Update on pre-approval process in Taiwan to enjoy benefits under the DTA
- Fund Taxation Alert 2021-08: Spanish High Court grants dividend withholding tax refunds to European non-UCITS Funds
- Fund Taxation Alert 2021-07: Withholding tax reclaim in Portugal – Positive decision from the arbitration courts
- Fund Taxation Alert 2021-06: Danish Supreme Court rules in the Fidelity Case while Denmark amends the taxation of investment funds
- Fund Taxation Alert 2021-05: Italy – Clarification regarding relief at source opportunities for investment funds
- Fund Taxation Alert 2021-04: Finland – CJEU recognizes comparability of Luxembourg SICAV with Finnish contractual funds
- 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
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