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Mensuel de octobre 2023 - Fonds d’investissement

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Have you taken advantage of the CJEU ruling on the Portuguese tax regime applicable to UCIs?
By Rosheen DRIES and Guilherme FRANCO, EY Luxembourg*   Last year the CJEU issued a favorable ruling in relation to WHT imposed on Portuguese-sourced dividends paid to non-resident UCIs. One year later, why is this topic still relevant? Rosheen Dries, Partner and EMEIA Wealth and Asset Management Tax Leader, and Guilherme Franco, Global Compliance and Reporting Senior Manager, at EY Luxembourg, delve into the matter.   In the ever-evolving landscape of international tax and finance, staying attuned to regulatory changes and landmark legal decisions is paramount for investment funds. A little over a year ago, the Court of Justice of the European Union (CJEU) delivered a pivotal ruling, declaring that the Portuguese tax regime applied to...
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