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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):
- Dr Tomi Viitala
- Date of publication:
2005
- 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.)
- tab_1
- Title:
Taxation of Investment Funds in the European Union
- Series:
Volume 8 in the Doctoral Series
- Author(s):
- Dr Tomi Viitala
- 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:
- EUR 130 / USD 165 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
- Students are entitled to a 50% discount on IBFD books (valid student card required).
To obtain bulk or student discounts, contact Customer Support.
- 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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