The Resource Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective

Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective

Label
Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective
Title
Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective
Creator
Subject
Language
eng
Summary
This paper examines whether the measures of the EU Savings Directive concerning debt claims that are held indirectly, debt claims that are held through a collective investment vehicle, are sufficient or not to prevent individuals from avoiding effective taxation in the member state of residence from a Dutch perspective. Therefore, it reviews the measures implemented by the Dutch legislator in the Law on International Assistence for the Levying of Taxes ("WIB"), including beneficial ownership, paying agent, interest payment, and undertakings for collective investment (UCI)
Citation source
Bound in: The taxation of interest savings income in the European capital market. - Wien : Linde, 2006 ; p. 135-150
http://library.link/vocab/creatorName
Adema, R.P.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Savings Interest Directive
  • investment fund
  • UCITS
Label
Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective
Instantiates
Publication
Label
Collective investment vehicles and the Savings Taxation Directive from a Dutch perspective
Publication

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