German Investment Tax Act definition

German Investment Tax Act means the German Investmentsteuergesetz (InvStG)
Sample 1Sample 2Sample 3

Examples of German Investment Tax Act in a sentence

  • More than 50% of the value of the Fund shall be invested in equity participations within the meaning of Section 2 (8) of the German Investment Tax Act (Investmentsteuergesetz).

  • For so long as a Fund is registered for distribution in Germany, it will be subject to the following restrictions (other relevant information under the German Investment Tax Act (the “GITA”)).

  • Where a Sub-Fund is classified as either an "Equity Fund" or a "Mixed Fund" pursuant to the requirements of the German Investment Tax Act, dated 19th July 2016, as may be amended from time to time (“Investmentsteuergesetz vom 19.

  • In accordance with the changes introduced in the German Investment Tax Act, 2018 as amended from time to time (“German Investment Tax Act”) effective from 1 January 2018.

  • German Tax Reporting The Company will qualify as an “equity fund” (“Aktienfonds”) for the purposes of the German Investment Tax Act 2018 in that at least 51% of the Company’s Net Asset Value will at all times be directly invested in equity securities which are admitted to official trading on a stock exchange or listed on an organised market.

  • Equity investments as defined by 2 (8) of the German Investment Tax Act.

  • Please see section 6.14 of the Prospectus titled "Additional Investment Provisions – German Investment Tax Act" for further information in relation to this classification.

  • Power is reserved in the Articles to reject subscriptions for any reason or to compulsorily redeem any Shares held directly or beneficially in contravention of these prohibitions.The SICAV is subject to investment supervision as defined in the German Investment Tax Act.

  • The business objective of each Fund is limited to the investment and administration of that Fund’s assets for the joint account of the investors, and none of the Funds engage in an active entrepreneurial management of assets in the context of the German Investment Tax Act.

  • The largest expenditures, €13.250m (30 per cent), is on the purchases of pharmaceuticals, followed by expenditures on salaries; 11 per cent are spent on capital outlays (infrastructure).183 According to the same source, of the total, 26 per cent is provided as designated grants to the municipalities for primary health care expenses.184 UNICEF also reports185 that though accurate data remains a problem, it is estimated that the current the Infant Mortality Rate (IMR) in Kosovo is 35 per 1,000.

Related to German Investment Tax Act

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Foreign Investment means any investment made by a person resident outside India on a repatriable basis in capital instruments of an Indian company or to the capital of an LLP;

  • Tax Act means the Income Tax Act (Canada).

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Canadian Investment Manager designation means the designation earned through the Canadian investment manager program prepared and administered by CSI Global Education Inc. and so named on the day this Instrument comes into force, and every program that preceded that program, or succeeded that program, that does not have a significantly reduced scope and content when compared to the scope and content of the first-mentioned program;

  • Investment Canada Act means the Investment Canada Act (Canada).

  • U.S. Investment Company Act means the United States Investment Company Act of 1940, as amended;

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • collective investment scheme means any arrangements with respect to property of any description, including money, the purpose or effect of which is to enable Persons taking part in the arrangements (whether by becoming owners of the property or any part of it or otherwise) to participate in or receive profits or income arising from the acquisition, holding, management or disposal of the property or sums paid out of such profits or income.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended; and

  • Pre-Incentive Fee Net Investment Income means interest income, dividend income and any other income (including any other fees, other than fees for providing managerial assistance, such as commitment, origination, structuring, diligence and consulting fees or other fees that the Corporation receives from portfolio companies) accrued during the calendar quarter, minus the Corporation’s operating expenses for the quarter (including the Base Management Fee, expenses reimbursed to the Adviser under this Agreement and any interest expense and dividends paid on any issued and outstanding preferred stock, but excluding the Incentive Fee). Pre-Incentive Fee Net Investment Income includes, in the case of investments with a deferred interest feature (such as original issue discount debt instruments with payment-in-kind interest and zero coupon securities), accrued income that the Corporation has not yet received in cash. Pre-Incentive Fee Net Investment Income does not include any realized capital gains, realized capital losses or unrealized capital appreciation or depreciation.

  • IRC means the Internal Revenue Code of 1986, as amended.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Median income means the median income by household size for the applicable housing region, as adopted annually by COAH or a successor entity approved by the Court.

  • Agreement combined tax rate means the sum of the tax rates:

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Investment Advisers Act means the Investment Advisers Act of 1940, as amended.

  • Disregarded Domestic Subsidiary means any direct or indirect (other than through a Foreign Subsidiary) Domestic Subsidiary of which substantially all of its assets consist of Equity Interests of one or more indirect Foreign Subsidiaries.