Classification of investment fund distributions

Journal
Helminen, M.
Finland
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Discussion on the extent to which distributions from investment funds are or may be classiified as dividends, as well as the extent to which they are or may be treated as some other type of income for Finnish international tax law purposes.