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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

Series:

Volume 8 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-75-0

Type of publication:

Print Book

Number of pages:

408

Terms:

Shipping fees apply. View shipping information

Price:
EUR 130 / USD 165 (VAT excl.)
Order Print
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Title:

Taxation of Investment Funds in the European Union

Series:

Volume 8 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-75-0

Type of publication:

Online book

Number of pages:

408

Access:

Up to 5 users. View purchase information

Price:
EUR 130 / USD 165 (VAT excl.)
Order Online book
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Taxation of Investment Funds in the European Union

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

Downloads

 

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.
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