To comply with changing international privacy requirements, ICI informs its visitors that we use cookies on our web site. ICI only uses cookies to allow subscribers and members to more easily use our site and to record site utilization. No personal or private information is gathered or stored. More details, including how to disable cookies, can be found on our privacy and cookie policy page. If you disable cookies, you will see this message on future visits to our site. Please click the enable button to consent to accepting cookies.
  • ICI Global
  • Independent Director's Council
Sign In  |  Forgot Password?
Advanced | Tips
  • Home
  • Policy Priorities
    • Fund Regulation
    • Retirement Security
    • Trading & Markets
    • Fund Governance
    • Taxes
    • ICI Comment Letters
  • Research & Statistics
    • Industry Research
    • Investor Research
    • Retirement Research
    • Statistics
  • Government Affairs
    • Financial Services
    • Retirement Security
    • Tax
    • Testimony
  • Industry Operations
    • Fund Accounting, Financial Reporting, and Valuation
    • Fund Distribution, Fund Clearance, and Settlement
    • Operations, Transfer Agent Servicing, and Recordkeeping
    • Portfolio Security Operations
    • Resource Centers
    • Technology, Business Continuity, and Information Security
  • News & Media
    • Media Contacts
    • News Releases
    • Blog: ICI Viewpoints
    • Speeches & Commentaries
    • Opinions & Responses
    • Videos
    • Podcasts
  • Publications & Resources
    • Resource Centers
    • Frequently Asked Questions
    • Fact Books
    • Research Publications
    • White Papers
    • Annual Reports
  • Events
    • ICI Events
    • ICI Global Events
    • IDC Events
    • Past Event Highlights
    • Sponsorship Opportunities
    • Event Contacts
  • About ICI
    • Mission & History
    • Board & Leadership
    • Membership
    • Annual Reports
    • ICI Education Foundation
    • Business Continuity
    • Careers
    • Contact Us
  • Fund Regulation
    • Advertising
    • Broker-Dealer & Principal Underwriter Issues
    • CFTC Rule 4.5
    • Compliance
    • Derivatives
    • Disclosure
    • Electronic Delivery
    • Enforcement Actions
    • Fees
    • Financial Stability
    • Fixed-Income Securities
    • Investment Advisers
    • International
    • Municipal Securities
    • Privacy
    • Products
    • Risk Management
    • State Issues
    • Valuation
  • Retirement Security
    • Support of a Defined Contribution System
    • Regulatory Activities
    • Legislation
    • International
    • Plan Type
    • State Issues
    • Current Topics
      • Target Date Funds
      • Money Market Funds
      • Fiduciary Definition
      • E-Delivery
      • Lifetime Income
      • Fee Disclosure
  • Trading & Markets
    • Domestic
    • Global
  • Fund Governance
    • Directors & Fund Governance
    • Corporate Governance
  • Taxes
    • FATCA
    • Foreign Tax Issues
    • Information Reporting
    • Legislation
    • State Tax Issues
    • U.S. Taxation of Mutual Funds & Shareholders
    • 529 Plans
  • ICI Comment Letters

Home Policy Priorities Taxes Foreign Tax Issues

  • ICI Global Comments Regarding Applying the Tax Measures in OECD's Blueprints for Pillars One and Two to the Investment Funds Industry (pdf)
    Dec 14, 2020
  • Submission to French Tax Administration on Proposed Withholding Tax Exemption Guidance (pdf)
    Sep 15, 2020
  • Letter to IRS Requesting Meeting On EU Reclaims (pdf)
    Sep 11, 2020
  • ICI Global Letter to Ministry of Finance of India on Dividend Surcharge Tax (pdf)
    Jul 14, 2020
  • Coalition Letter to the European Commission and OECD on COVID-19-Related Tax Treaty Challenges (pdf)
    Apr 20, 2020
  • India: ICI Global Submits Letter Re Indian 2020 Budget Tax Issues (pdf)
    Mar 2, 2020
  • ICI Submits Comment Letter on Proposed Foreign Tax Credit Regulations (pdf)
    Feb 19, 2020
  • Focus on Funds: ICI Leads Reversal on Troubling Indian Tax
    Dec 13, 2019
  • India: ICI Submits Letter on Industry Tax Issues (pdf)
    Dec 11, 2019
  • ICI Global Submission on India Tax Surcharge Increase (pdf)
    Aug 8, 2019
  • ICI Global Submission to Indian Authorities on Proposed Tax Surcharge Increase (pdf)
    Jul 12, 2019
  • ICI Global Submission to Indian Authorities on Proposed Tax Surcharge Increase (pdf)
    Jul 12, 2019
  • ICI Global Submission to Indian Government On Proposed Legislation (pdf)
    Mar 5, 2018
  • ICI Global Letter To Swiss Government Proposing Procedures By Which US Funds Establish Treaty Eligibility (pdf)
    Jun 17, 2016
  • ICI Comment Letter to FINCEN on Proposed Changes to FBAR Rules (pdf)
    May 9, 2016
  • Submission to India on Two Foreign Investment Fund Tax Issues (pdf)
    Mar 31, 2016
  • ICI Global Submission to India Responding to Draft Guidance on Place of Effective Management Tax Issue (pdf)
    Dec 31, 2015
  • Letter to Swedish Tax Authority Urging Guidance on U.S. Fund Eligibility For Withholding Tax Exemption (pdf)
    Dec 17, 2015
  • ICI Global Letter to OECD on Applying Common Reporting Standard (CRS) to Collective Investment Vehicles (CIVs) (pdf)
    Dec 10, 2015
  • ICI Global Letter on Further Steps to Ameliorate Investor Concerns About Indian Minimum Alternative Tax (pdf)
    Apr 20, 2015
  • ICI Global Letter on Recent Assertions that Indian Minimum Alternative Tax Applies to Foreign Institutional Investors (pdf)
    Apr 13, 2015
  • ICI Global Submissions to OECD on BEPS Action Items 4, 8, 9, and 10 (pdf)
    Feb 6, 2015
  • ICI Global Comment Letter on OECD BEPS Action 14 Dispute Resolution Paper (pdf)
    Jan 15, 2015
  • Submission to OECD on BEPS Action 7: Preventing the Artificial Avoidance of Permanent Establishment (PE) Status (pdf)
    Jan 8, 2015
  • Submission to OECD on BEPS Action 6: Follow-Up Work on Preventing Treaty Abuse (pdf)
    Jan 8, 2015
  • The OECD’s TRACE Implementation Package Will Benefit Investors, Governments
    Dec 19, 2014
  • ICI/ICI Global Letter to OECD on BEPS Action 2 and Hybrid Arrangements (pdf)
    May 5, 2014
  • ICI/ICI Global Letter to OECD on BEPS Action 6 and Tax Treaty Benefits for Collective Investment Vehicles (pdf)
    Apr 8, 2014
  • ICI/ICI Global Letter to U.S. Treasury Urging that Treaty Relief be paired with any Automatic Exchange of Tax Information (pdf)
    Jul 16, 2013
  • ICI Letter to Korean Ministry of Strategy and Finance Regarding Treaty Eligibility Questions for U.S. Funds (pdf)
    May 17, 2013
  • ICI Files Letter Requesting Guidance on EU Reclaims (pdf)
    Apr 30, 2013
  • Financial Transaction Tax ("FTT") Proposal Under European Union Enhanced Cooperation Procedure; Related Coalition Letter (pdf)
    Feb 13, 2013
  • Joint Letter Regarding Global and Extraterritorial Financial Transaction Tax Proposals (pdf)
    Nov 6, 2012
  • Coalition Letter to Korea Regarding Effective Denial of Treaty Benefits (pdf)
    Oct 22, 2012
  • ICI/ICI Global Letter Regarding India's Draft GAAR Guidelines (pdf)
    Jul 30, 2012
  • ICI Letter to Sweden Requesting Clarifications that U.S. Mutual Funds Qualify as Exempt Fund Undertakings (pdf)
    Jun 1, 2012
  • Comment Letter from Joint Trades on Proposed Tax Amendments in the Indian Finance Bill 2012 (pdf)
    Apr 17, 2012
  • ICI Letter to Korea Regarding Form that U.S. Funds Should Use to Claim Treaty Relief (pdf)
    Apr 13, 2012
  • ICI/ICI Global Letter Opposing Tax Provisions in India Finance Bill (pdf)
    Apr 3, 2012
  • Joint ICI/ICI Global Letters on International Tax Issues (pdf)
    Jan 20, 2012
  • ICI Letter to Bombay Stock Exchange on Data Provided to Indian Tax Authority (pdf)
    Jan 18, 2012
  • ICI Letter on RIC Eligibility for Tax Treaty Benefits in Portugal (pdf)
    May 23, 2011
  • ICI Letter to OECD Supporting Project to Improve Tax Relief Procedures for Cross-Border Investors (Trace Group) (pdf)
    Aug 27, 2010
  • ICI Letter on Revised Indian Direct Taxes Code Proposal (pdf)
    Jul 27, 2010
  • ICI Letter on International Tax Matters (to Austria)
    Nov 30, 2009
  • ICI Letter on International Tax Matters (to U.S. Treasury)
    Nov 10, 2009
  • ICI Letter to India on Tax Proposals Affecting Foreign Investors (pdf)
    Oct 27, 2009
  • ICI Letters on Tax Treaty Reclaim Issues in Portugal and Austria (pdf)
    Jul 31, 2009
  • New India Legislation Reduces Capital Gains Tax, Introduces Transaction Tax, October 2004
    Oct 15, 2004
  • Proposed German Legislation Would Eliminate Tax Discrimination for Foreign Funds, July 2003
    Jul 22, 2003
  • Comment Letter Urging Japan to Provide Equal Tax Treatment of Foreign, Domestic Investments (pdf)
    Mar 24, 2003
  • Comment Letter on German Tax Legislation (pdf)
    Dec 20, 2002
  • European Council Approves Proposed Directive on Savings Income Taxation, February 2002
    Feb 8, 2002
  • Switzerland Announces New Procedures for Refunds of Tax Reclaims, September 2001
    Sep 25, 2001
  • U.S., U.K. Sign New Income Tax Convention, August 2001
    Aug 10, 2001
  • EU Tax Proposals May Affect U.S. and Other Funds, July 2001
    Jul 31, 2001
  • Switzerland Agrees to Refund Tax Reclaims to Regulated Investment Companies, July 2001
    Jul 10, 2001
  • Japan Proposes Expanding Withholding Tax Exemption on Government Bonds, February 2001
    Feb 27, 2001
  • New Tax Reclaim Procedures Announced Regarding U.S.-U.K. Treaty, February 2001
    Feb 15, 2001
  • Malaysia Relaxes Levy System, January 2001
    Jan 26, 2001
  • Australia Proposes New Entity Tax Legislation, November 2000
    Nov 14, 2000

Quick Links

  •   COVID-19 Resource Center
  • ICI Comment Letters
  • Resource Centers & FAQs
  • Testimony
  • Blog: ICI Viewpoints
top
  • About ICI
  • About IDC
  • About ICI Global
  • Privacy and Cookie Policy
  • Apply for User Account
  • Business Continuity
  • Contact ICI

Copyright © 2021 by the Investment Company Institute