The Resource Domestic and regulatory treatment of ETFs - Netherlands

Domestic and regulatory treatment of ETFs - Netherlands

Label
Domestic and regulatory treatment of ETFs - Netherlands
Title
Domestic and regulatory treatment of ETFs - Netherlands
Creator
Subject
Language
eng
Summary
For purposes of this article, an exchange-traded fund (ETF0 is defined as a fund with at least one class of units that is traded on a daily basis on a regulated market and with at least one market maker. Furthermore, the focus will be on index-trackers, as this is ? in the current environment in the Netherlands ? the subject of some debate. Tax plays an important role in that debate, as withholding tax on dividends is a critical factor in explaining the performance of European index funds when compared to the index. When looking at the market for ETFs distributed in the Netherlands, many of the ETFs that have UCITS status are Irish public limited companies. There are a few Dutch funds that meet the definition of an ETF index-tracker, and it is likely that the number of Dutch funds will increase by reason of their tax efficiency for retail investors
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Daniels, T.H.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • UCITS
  • treaty benefits
  • withholding tax
Label
Domestic and regulatory treatment of ETFs - Netherlands
Instantiates
Publication
Label
Domestic and regulatory treatment of ETFs - Netherlands
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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