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English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs | | English term or phrase: Stamp duty reserve tax | Stamp duty reserve tax
Position in der Gewinn- und Verlustrechnung eines englischen Investmentfonds. |
| | | Stamp Duty Reserve Tax (= SDRT) | Explanation:
Bei Mellon Global Investments wird "stamp duty reserve tax", Abkürzung SDRT, erklärt als Steuer, die bei Rücknahme/Umschichtung von Anteilen anfällt. Im Newsletter von Eversheds heißt es: "SDRT arises on surrender (that is redemption or switching) and certain transfers of units or shares ...", also auch hier bei Anteilsrücknahme oder –umschichtung, im allgemeinen jedoch nicht beim Kauf von Anteilen genehmigter (authorised) Fonds. Eine ähnliche deutsche Abgabe ist mir nicht bekannt. Vorschlag: Einmal "stamp duty reserve tax" (= SDRT), weiter dann: SDRT. |
| Selected response from:
Werner Meyer
Local time: 15:29
| Grading comment Danke!
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| Changes made by editors |
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| Apr 27, 2005 - Changes made by Steffen Walter: | | Field (specific) | (none) => Law: Taxation & Customs |
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