- Is a non-interest Sharia compliant deposit in a Jersey bank held by a New Zealand limited partnership with a UK-resident general partner within scope?
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- Is a Swiss bank account held by UK discretionary trust established by a UK-resident settlor for the benefit of unnamed Canadian family members in scope?
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- Can any trust elect to be treated as a UCITS?
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- Will a capital protected product linked to the FTSE be taxed on its zero coupon gains or all of its profits including derivative gains?
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- Is an individual's bank account in Singapore under a discretionary management agreement by HSBC in Geneva in scope?
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- Is a Hong Kong company in scope if it has Hong Kong resident nominee shareholders acting on behalf of a French resident and its account in Gibraltar?
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- Will a Jersey bank distributing their funds' interest via another bank in Hong Kong be in scope?
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- Is a Panama foundation with bank account in Panama and its council in Zurich be in scope?
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- Are interest rate swaps between two parties within scope?
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- Is a capital redemption bond issued by a Isle of Man life insurer within scope?
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- How are the benefits for savings tax purposes of a fixed annuity calculated?
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- Who is liable for savings tax if the settlor of a Isle of Man discretionary trust is deceased?
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- Are Israeli non-resident trusts, Seychelles foundations or Nevada LLCs excluded from savings tax because they are omitted from the directive Annex I?
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- Are hedge funds in scope if they utilise high leverage so that their interest cost is higher than interest earned?
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- Is a private investment club of friends & family within scope?
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- Will fiscal authorities learn about all cross-border pensions not included in the savings tax?
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- Must a Liechtenstein bank inform authorities on interest payments made to a Liechtenstein trust with German beneficiaries?
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- Will Cayman or BVI non-UCITS equivalent collective investments escape the savings tax, if the Paying Agent in Europe relies on home rules?
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- Is a Cook Island mutual fund in scope, if held by a New Zealand discretionary trust with a German settlor and unborn Australian grandchildren as beneficiaries?
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- Is there a difference in savings tax treatment of a trust whether it is revocable or irrevocable?
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- Will a Liechtenstein Anstalt which holds all its assets in a Singapore bank be in scope?
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- Can one circumvent the savings tax by ensuring each shareholder of an company has a maximum of 20% shareholdings?
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- Can a paying agent deem a beneficial owner for a Latvia trust if there is neither a named settlor nor any named beneficiaries?
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- Can a Jersey protected cell established for a German resident but owned by the core managers, be used to avoid the savings tax?
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- Is a Mauritius trust with a 15% tax rate excluded from the directive?
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- Is a Luxembourg life insurance company the Paying Agent if the policy held in a Montserrat trust?
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- Is a Jersey trust set up for private charitable purposes exempt?
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- Is a Russian citizen, with dual residence in Canada and Bulgaria, a beneficial owner
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- Can an entity distribute its earned interest to EU resident shareholders as a dividend, salary or loan to avoid the savings tax?
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- Is there a difference in the application of the savings tax directive if a Gibraltar trust receives interest via a Singapore company versus a Jersey company?
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- Is a Luxembourg bank interest payment to a BVI International Business Company owned by a New Mexico LLC owned by a Guernsey trust within scope?
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- Is a hedge fund from Bermuda in scope if it invests 80% of its assets in capital guaranteed products issued in 2009?
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- How must a paying agent treat a "taxable" Somalia company with an EU resident shareholder?
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- Must a San Marino bank apply the savings tax on an Italian resident who uses his Naples Pizza restaurant company documents to open a bank account?
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- Is a with profits insurance policy in scope?
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- Is static a basket of bonds, excluded from scope?
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- Do payments secured by a Monaco trust count as interest if it invests 10% of its assets in fixed income?
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- Are distributions from a Real Estate Investment Trust within scope?
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- Is income from a Managed Futures account within scope?
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- Are hybrid security products such as Payment-in-Kind or Preference shares in scope?
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