German court rules on taxation of interim gains following acquisition of investment fund shares by Michael Birk
By: Birk, Michael
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Material type: 
ArticlePublisher: 2021Subject(s): FONDOS DE INVERSION | BENEFICIOS | IMPUESTOS | ALEMANIA | JURISPRUDENCIA
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 473-479Summary: In this article, the author looks at a German court decision about the proper qualification of interim gains that are recorded when a taxpayer acquires capital investments during a fund's fiscal year.
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| OP 138-B/2021/101/4-1 U.S. tax review | OP 138-B/2021/101/4-2 Taxation of investment funds in the Asia-Pacific region | OP 138-B/2021/101/4-3 Worldwide interest apportionment has arrived | OP 138-B/2021/101/4-4 German court rules on taxation of interim gains following acquisition of investment fund shares | OP 138-B/2021/101/4-5 Former Canadian citizen gets 'free' California basis step-up | OP 138-B/2021/101/4-6 The TCJA's unilateral provocation of DSTs | OP 138-B/2021/101/5-1 U.S. tax review |
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Resumen.
In this article, the author looks at a German court decision about the proper qualification of interim gains that are recorded when a taxpayer acquires capital investments during a fund's fiscal year.
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