Taxation Of Investment Funds In The European Union
Download Taxation Of Investment Funds In The European Union full books in PDF, epub, and Kindle. Read online free Taxation Of Investment Funds In The European Union ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Taxation of Investment Funds in the European Union
Author | : Tomi Viitala |
Publisher | : IBFD |
Total Pages | : 427 |
Release | : 2005 |
Genre | : Capital gains tax |
ISBN | : 9076078750 |
Download Taxation of Investment Funds in the European Union Book in PDF, Epub and Kindle
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides 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 viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. 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. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Taxation of Investment Funds in the European Union Related Books
Pages: 427
Pages: 330
Pages: 382
Pages: 277
Pages: 279