
Investments
Passive Tracker Funds Rulings Applications
Monday 11th of December 2000
IRD’s Rulings Unit has completed its review of the tax position of the so-called "passive" investment funds that simply track an equity market capitalisation index rather than making active investment decisions. The review has been undertaken because a number of binding rulings for such funds are due to expire in the near future, and it is important that the market, and applican...
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