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.
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This book is part of the IBFD Doctoral Series
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Author(s)
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.