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Investment Undertakings General Guidelines for Calulating Tax Due and for Completing Declaration Forms Revenue
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People also ask
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What is Section 739d of the TCA 1997?
This section sets out how to compute a gain arising on a chargeable event in respect of which the investment undertaking may be liable to account for tax. It also provides exemption from the exit tax for certain unit holders through a declaration procedure.
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What is an investment undertaking?
A collective investment undertaking's objective is to raise capital from investors in order to invest it collectively in different types of assets (shares, bonds, property, receivables, etc.).
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Do I pay tax on my investment portfolio?
Your investment income, like interest and dividends, is generally included in taxable income. Interest and unqualified dividends are taxed at ordinary income rates, while qualified dividends might be taxed at lower long-term capital gains rates.
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What is a PPIU?
A personal portfolio investment undertaking is a type of investment that allows investors to place personal investments within an investment undertaking or certain offshore funds.
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