European Fund Taxation and Reporting (virtual classroom)
In collaboration with
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21.09.2021
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8 h
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Formation à distance
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English
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VI070CJ
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(+3% TVA)Cette formation est proposée sous forme de formation à distance. En savoir plus
Objectives
After completing this course, participants will be able to understand:
- The basic notions, terminology and importance of European tax reporting applicable to investment funds
- The basics of German, Austrian, Swiss, British, Italian and Belgian taxes and of the EUSD
Programme
- Introduction to pan European tax reporting for funds
- Overview
- Taxes applicable to investment funds
- Tax reporting industry today: which, how, why ?
- Increasing importance of tax figures calculation
- Challenge for fund tax reporting
- Risks
- Periodic
- Graphical analysis of daily tax figures
- Conclusion
- Germany - tax reporting
- Funds and reporting in scope/ tax audit /communication
- Annual tax figures & daily tax figures (mandatory / optional)
- Interim profit ( components / target funds IP)
- Equity gain (components / target funds AKG)
- Real estate gain (components)
- Hedge funds
- Austria - tax reporting
- Status
- Overview
- Registration & reporting
- Daily tax calculation & EUSD
- Reporting (process, codes )
- United Kindom - tax reporting
- Reporting fund regime (overview)
- Forms of mutual funds
- Duties of a reporting fund
- Reporting requirements to investors
- HRMC requirements
- Computation of the reportable income
- Trading versus investment transaction
- Breaches of the reporting fund regime (overview)
- Specific case : FCP – streaming of incom
- Switzerland - tax reporting
- Background / information to be provided /addressees overview
- Some required adjustments
- Other issues
- Belgium - tax reporting
- Background
- TIS (background / scope / determination)
- Taxe d’abonnement - principle
- Specific case : FCP
- Italy - tax reporting
- Background / law decree
- Tax reporting obligations
- EU Savings Directive
- Principles / exchange of information flow / exceptions
- Directive – country /products / products out / funds potentially in scope
- Taxable events
- Classification of funds
- Look-through principle
Exam
For this training course, an optional exam is available. In case of interest, candidates can choose a date from the list of proposed examinations sessions. Registration for the exam must be made at least five days before the chosen exam date. The exam is subject to a registration fee.
Lieu
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E-LearningA distance
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4H
4H
mar. 21.09.2021 à 08h30
4H
European Fund Taxation and Reporting
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E-Learning
mer. 22.09.2021 à 08h30
4H
European Fund Taxation and Reporting
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E-Learning