Ucits And Taxation
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Ucits And Taxation
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Author : Raymond Adema
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-01
Ucits And Taxation written by Raymond Adema 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 2009-01-01 with Law categories.
This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.
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 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.
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 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.
A Practical Guide To Ucits Funds And Their Risk Management
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Author : Charles Muller
language : en
Publisher: Primento
Release Date : 2013-07-25
A Practical Guide To Ucits Funds And Their Risk Management written by Charles Muller and has been published by Primento this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-25 with Business & Economics categories.
A must-have book about investments ! UCITS funds today represent a major share of European funds. The European directives started with UCITS I in the mids 1980s, and have been amended up to UCITS IV in 2009, to be followed soon by a UCITS V package. In its first part, this book is summarizing the evolution and features of these successive sets of European regulations. Among others, it covers the UCITS eligible assets, the key parties involved in UCITS funds operations, their reporting and information requirements, taxation and many other useful related subjects, to give a short but useful understanding of the UCITS world.Beside the UCITS IV directive is entering into the risk management fiel, wich is materialized by the issue of a key document entitled Risk Measurement and the Calculation of Global Exposure and Counterparty Risk for UCITS (the famous ref. 10-788 Guidelines of the Committee of the European Securities Regulators "CESR"). The Guidelines require some technical skills: the second part pf this book reproduces the CESR's Guidelines, punctuated with comments and prerequisites of quantitative finance, to help for a better understanding of the content and significance of this UCITS IV objective. This book will give you the best keys to invest, avoiding many financial risks.
Securities Lending
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Author :
language : en
Publisher:
Release Date : 1992
Securities Lending written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Bonds categories.
Belgium In International Tax Planning
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Author : Patrick A. A. Vanhaute
language : en
Publisher: IBFD
Release Date : 2008
Belgium In International Tax Planning written by Patrick A. A. Vanhaute and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Income tax categories.
This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).
Cjeu Recent Developments In Direct Taxation 2023
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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-05-06
Cjeu Recent Developments In Direct Taxation 2023 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-06 with Law categories.
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
The Tax Treatment Of Collective Investment Vehicles And Real Estate Investment Trusts
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Author : Amsterdam Centre for Tax Law. Conference (2012 : Amsterdam)
language : en
Publisher:
Release Date : 2013
The Tax Treatment Of Collective Investment Vehicles And Real Estate Investment Trusts written by Amsterdam Centre for Tax Law. Conference (2012 : Amsterdam) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Mutual funds categories.