The Resource Draft legislation amending Germany's investment tax law in line with the AIFM directive

Draft legislation amending Germany's investment tax law in line with the AIFM directive

Label
Draft legislation amending Germany's investment tax law in line with the AIFM directive
Title
Draft legislation amending Germany's investment tax law in line with the AIFM directive
Creator
Subject
Language
eng
Summary
On 30 January 2013, the German federal cabinet approved the bill amending the German Investment Tax Act reflecting the draft Capital Investment Act which transposes the EU Alternative Investment Fund Managers Directive into German law. If not an "investment fund", a collective investment undertaking might be classified as an investment corporate vehicle or as an investment partnership, each of which is subject to a separate tax regime. This article provides an overview of the changes which are due to take effect on 22 July 2013
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 15 (2013),
http://library.link/vocab/creatorName
  • Grabbe, J
  • Simonis, M
  • Behrens, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • grandfather clause
  • entity classification
  • partnership
Label
Draft legislation amending Germany's investment tax law in line with the AIFM directive
Instantiates
Publication
Label
Draft legislation amending Germany's investment tax law in line with the AIFM directive
Publication

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