Investment Fund Taxation
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Taxation Of Investment Funds In The European Union
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Author : Tomi Viitala
language : en
Publisher: IBFD
Release Date : 2005
Taxation Of Investment Funds In The European Union written by Tomi Viitala and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Capital gains tax categories.
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 Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1999-05-04
Taxation Of Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-05-04 with categories.
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries.
Taxing Offshore Investment Income
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Author : John Prebble
language : en
Publisher:
Release Date : 2006
Taxing Offshore Investment Income written by John Prebble and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Biography & Autobiography categories.
An international panel of experts address the design and operation of offshore investment fund regimes. The book is comparative, dealing with topics issue-by-issue rather than country-by-country. (Legal Reference/Law)
Taxation Of Cross Border Portfolio Investment
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Author :
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 1999
Taxation Of Cross Border Portfolio Investment written by and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institution
Capital Gains Minimal Taxes
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Author : Kaye A. Thomas
language : en
Publisher: Fairmark Press Inc.
Release Date : 2004
Capital Gains Minimal Taxes written by Kaye A. Thomas and has been published by Fairmark Press Inc. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Investment Fund Taxation
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2017-04-24
Investment Fund Taxation written by Werner Haslehner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-24 with Law categories.
The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.
Taxation Of Investment Funds
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Author :
language : en
Publisher:
Release Date : 2007
Taxation Of Investment Funds written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Inversiones categories.
Taxation Of Income From Domestic And Cross Border Collective Investment
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Author : Andreas Oestreicher
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-07-30
Taxation Of Income From Domestic And Cross Border Collective Investment written by Andreas Oestreicher and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-30 with Law categories.
The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.
Taxing The Financial Sector
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Author : Mr.Howell H. Zee
language : en
Publisher: International Monetary Fund
Release Date : 2004-04-16
Taxing The Financial Sector written by Mr.Howell H. Zee and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-04-16 with Business & Economics categories.
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
Taxation Of Investment Funds
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Author :
language : en
Publisher:
Release Date : 2009
Taxation Of Investment Funds written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Investments categories.