Price: € 130 / $ 165
Pages: 408
Published: 2005
ISBN:  90-76078-75-0
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Taxation of Investment Funds in the European Union
Author: Dr Tomi Viitala - Doctoral Series: Vol. 8
Summary
An analysis of the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. 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. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
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
About the author
Dr Tomi Viitala is a Senior Officer at the Ministry of Finance, Finland. He formerly worked as Research Associate at the Turku School of Economics and Business Administration and as Tax Adviser at an international accountancy firm.
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality.
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe
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  2. Europe - Corporate Investment Income [online]
  3. European Tax Handbook 2006 [book]
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