Počet záznamov: 1
The taxation of investment funds under the German Investment Tax Act
Názov The taxation of investment funds under the German Investment Tax Act Aut.údaje Tim 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 Krajina Slovenská republika Systematika 34 Anotácia 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 Kategória publikačnej činnosti ADF Číslo archívnej kópie 44016 Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ Odkazy PERIODIKÁ-Súborný záznam periodika 
nerozpoznaný
Počet záznamov: 1