European Union - Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 2
- European Union,International,OECD
- M. Merten
- Bulletin for International Taxation, 2019 (Volume 73), No 5
- 16 April 2019
Part 1 of this article reviewed the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 Base Erosion and Profit Shifting initiative. Part 2 examines the topic by way of Case Study, and considers the relevant EU law issues.