EU – Refund opportunities for non-EU investment funds
April 25, 2014
A recent decision of the European Court of Justice (ECJ) may give a chance to some non-EU investment funds to obtain a withholding tax refund. The ECJ decision in Emerging Markets Series of DFA Investment Trust Company, C-190/12 (10 April 2014), was
See MoreSingapore – Employer contributions to overseas pension funds
April 20, 2014
The Inland Revenue Authority of Singapore (IRAS) has issued information on its website explaining amended rules relating to the concessionary tax exemption available for contributions by employers to certain pension schemes. The exemption relates to
See MoreTax on non-resident pension funds in Finland held to be discriminatory
December 17, 2012
The European Court of Justice (ECJ) has ruled that a tax on dividends received by non-Finnish pension funds in Finland is discriminatory. Currently, resident pension funds can avoid paying tax on dividends from investments by transferring such
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