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  1. #2940485

    is é atá i ngníomhaíochtaí uile an Eintitis, nach mór, an stoc amuigh d’fhochuideachta amháin nó níos mó a shealbhú (go hiomlán nó i bpáirt), nó maoiniú agus seirbhísí a sholáthar d’fhochuideachta amháin nó níos mó, a bhíonn i mbun trádála nó gnó seachas gnó Institiúide Airgeadais, ach amháin nach gcáilíonn Eintiteas don stádas sin má fheidhmíonn an tEintiteas mar chiste infheistíochta (nó má chuireann sé in iúl gur ciste infheistíochta é), mar shampla ciste cothromais phríobháidigh, ciste caipitil fiontair, ciste ceannaigh thar barr amach le giaráil, nó aon mheán infheistíochta arb é is cuspóir leis cuideachtaí a fháil nó a chistiú agus ansin leasanna a shealbhú sna cuideachtaí sin mar shócmhainní caipitiúla chun críoch infheistíochta;

    substantially all of the activities of the Entity consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation