German fiscal authorities have published guidance on some issues regarding the new German Investment Tax Act particularly with regard to the scope of the new category of investment funds. be informed discusses some of the notable aspects. Our beinformed published ... (more)
The European Court of Justice (ECJ) published a decision on April 10, 2014 ruling that withholding tax on dividend distributions to funds located in non-EU countries may constitute a breach of the principle of free movement of capital if dividend distributions ... (more)
News from the regulatory world include two innovations and one standstill: On March 27, 2014, the European Commission presented its proposal for a revision of the Institutions for Occupational Retirement Provision Directive. On April 1, 2014, the European Parliament and the European ... (more)
