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Asset Management Update  


Author:  Kit Dickson.; Chris Brown.; Pam Gordon.; Ted Dougherty.; Jim Calzaretta Amy Sutton.


Source: Volume 27, Number 05, May/June 2014 , pp.53-55(3)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

European Union in Emerging Markets Series of DFA Investment Trust Company v. Dyrektor Izby Skarbowej w Bydgoszczy, which could make it easier for non-E.U. investment funds to recover significant levels of withholding taxes from E.U. member states, and (2) the recently released final Treasury regulations and related proposed regulations covering the net investment income tax enacted in 2010.

Keywords: E.U. withholding tax claims; DFA Investments decision; net investment income tax; IRC Sec. 1411

Affiliations:  1: Deloitte LLP; 2: Deloitte LLP; 3: Deloitte LLP; 4: Deloitte LLP; 5: Deloitte LLP.

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