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SIFEM SA
Swiss Investment Fund for Emerging Markets

Translation of "Swiss Investment Fund for Emerging Markets " (French → English) :

TERMINOLOGY
see also In-Context Translations below
Swiss Investment Fund for Emerging Markets | SIFEM SA

Swiss Investment Fund for Emerging Markets | SIFEM AG [ SIFEM ]
IN-CONTEXT TRANSLATIONS
Emerging Markets Series of DFA Investment Trust Company, un fonds d’investissement américain dont l’activité consiste notamment à prendre des participations dans des sociétés polonaises, a demandé en 2010 à l’administration fiscale polonaise de lui rembourser un trop-perçu de l’impôt forfaitaire sur les sociétés payé au titre des exercices 2005 et 2006.

Emerging Markets Series of DFA Investment Trust Company, an American investment fund, one part of its business consisting in investment in Polish companies, requested in 2010 from the Polish tax authority the refund of an overpayment of flat-rate corporation tax for the years 2005 and 2006.


– vu le document de travail des services de la Commission, du 26 juillet 2012, intitulé «Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs» («Règles relatives aux produits, gestion des liquidités, dépositaires, fonds monétaires et investissements à long terme pour les OPCVM»),

– having regard to the working document of the Commission services of 26 July 2012 entitled ‘Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs’,


– vu le document de travail des services de la Commission, du 26 juillet 2012, intitulé «Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs» («Règles relatives aux produits, gestion des liquidités, dépositaires, fonds monétaires et investissements à long terme pour les OPCVM»),

– having regard to the working document of the Commission services of 26 July 2012 entitled ‘Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs’,


– vu le document de travail des services de la Commission, du 26 juillet 2012, intitulé "Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs" ("Règles relatives aux produits, gestion des liquidités, dépositaires, fonds monétaires et investissements à long terme pour les OPCVM"),

– having regard to the working document of the Commission services of 26 July 2012 entitled ‘Product Rules, Liquidity Management, Depositary, Money Market Funds and Long-term Investments for UCITs’,


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[21] Pour un examen plus détaillé des règles potentiellement discriminatoires dans les États membres, voir: Price Waterhouse Coopers et Fédération Européenne des Fonds et Sociétés d'investissement (FEFSI), "Discriminatory Tax Barriers in the Single European Investment Funds Market: a discussion paper", Londres, juin 2001.

[21] For a more detailed overview about potential discriminatory rules in Member States see : Price Waterhouse Coopers and Fédération Européenne des Fonds et Sociétés d'investissement (FEFSI), Discriminatory Tax Barriers in the Single European Investment Funds Market: a discussion paper", London, June 2001




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Date index: 2023-04-11
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