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Taxation of Investment Funds in the European Union
This book provides an analysis of the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law.
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- Title:
Taxation of Investment Funds in the European Union
- Author(s):
Dr Tomi Viitala - Doctoral Series: Vol. 8
- Date of publication:
2005
- ISBN:
90-76078-75-0
- Type of publication:
Book
- Number of pages:
408
- Terms:
Price includes delivery. View purchase information
- Price:
- € 130 / $ 165 (VAT excl.)
- tab_1
- Title:
Taxation of Investment Funds in the European Union
- Author(s):
Dr Tomi Viitala - Doctoral Series: Vol. 8
- Date of publication:
2005
- ISBN:
90-76078-75-0
- Type of publication:
Online book
- Number of pages:
408
- Access:
Up to 5 users. View purchase information
- Price:
- € 130 / $ 165 (VAT excl.)
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Special offer
Order 2 books from the Doctoral Series and receive a 20% discount. Order 3 or more books and receive a 30% discount. Not available in combination with any other discount. Single copy only.
- Taxation of Investment Funds in the European Union
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Why this book ?
The book provides its readers with a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union.
The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty.Downloads
This book is part of the IBFD Doctoral Series
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Main contents
- General economic and legal description of investment funds.
- Examination at the Member State and tax treaty level comprising the taxation of investment funds in the residence state, the taxation of income in the source state, the taxation of fund investors, as well as an overview of relevant tax enforcement matters.
- Examination at the level of EC law comprising the assessment of domestic and tax treaty rules in light of fundamental freedoms of the EC Treaty and investigation of possible measures of positive integration.
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