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UCITS and Taxation
Language: en
Pages: 578
Authors: Raymond Adema
Categories: Law
Type: BOOK - Published: 2009-01-01 - Publisher: Kluwer Law International B.V.

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This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the U
Taxation of Investment Funds in the European Union
Language: en
Pages: 427
Authors: Tomi Viitala
Categories: Capital gains tax
Type: BOOK - Published: 2005 - Publisher: IBFD

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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 com
Taxation of Income from Domestic and Cross-border Collective Investment
Language: en
Pages: 150
Authors: Andreas Oestreicher
Categories: Law
Type: BOOK - Published: 2013-07-30 - Publisher: Springer Science & Business Media

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The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an internat
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Language: en
Pages: 168
Authors: OECD
Categories:
Type: BOOK - Published: 2006-11-24 - Publisher: OECD Publishing

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This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Investment Fund Taxation
Language: en
Pages: 330
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2017-04-24 - Publisher: Kluwer Law International B.V.

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The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv