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The Resource Investment fund taxation : domestic law, EU law, and double taxation treaties

Investment fund taxation : domestic law, EU law, and double taxation treaties

Label
Investment fund taxation : domestic law, EU law, and double taxation treaties
Title
Investment fund taxation : domestic law, EU law, and double taxation treaties
Contributor
Subject
Language
eng
Summary
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
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Haslehner, W.C
Series statement
Eucotax series on European taxation
Series volume
volume 59
http://library.link/vocab/subjectName
  • investment fund
  • EU law
  • tax treaty
  • VAT
  • State aid
  • third countries (EU)
  • fundamental freedoms
  • comparability test
  • BEPS
  • BEPS Action Plan
  • non-discrimination
  • double taxation relief
Label
Investment fund taxation : domestic law, EU law, and double taxation treaties
Instantiates
Publication
Contents
  • Introduction: Investment fund taxation : a multifaceted topic
  • Haslehner, W.C.
  • ; p. 1-6
  • Chapter 1: Introduction to investment funds law
  • Riassetto, I.
  • ; p. 9-37
  • Chapter 2: Investment funds taxation in Luxembourg
  • Fort, E. (Eric)
  • Jost, P.
  • ; p. 39-62
  • Chapter 3: VAT and investment funds
  • Herbain, C.A.
  • Richardin, M-I.
  • ; p.63-82
  • Chapter 4: Transparent, semi-transparent, recent developments in fund taxation in Germany
  • Anzinger, H.M.
  • ; p. 83-109
  • Chapter 5: Taxation of collective investments within the legal framework of State aid
  • Micheau, C.
  • ; p. 113-125
  • Chapter 6: Funds taxation and the third country dimension
  • O'Donnell, K.
  • Molitor March, U.
  • ; p. 127-144
  • Chapter 7: Investment fund taxation and fundamental freedoms : four approaches to comparability
  • Tenore, M.
  • ; p. 145-156
  • Chapter 8: Funds and EU tax directives
  • Pantazatou, K.
  • ; p. 157-177
  • Chapter 9: Non-collective investment funds under BEPS Action 6 versus European investment law
  • Zetzsche, D.
  • ; p. 181-196
  • Chapter 10: Treaty entitlement of funds in the pre-BEPS world
  • Dürrschmidt,D.
  • ; p. 197-224
  • Chapter 11: Funds in international tax law : examples from Luxembourg's treaties
  • Schaffner, J.
  • ; p. 225-242
  • Chapter 12: Treaty entitlement of funds in the post-BEPS world
  • Lawson, K.
  • ; p. 243-269
  • Chapter 13: Non-discrimination of funds and double taxation relief
  • Gutmann, D.
  • ; p. 271-280
  • Chapter 14: Practical tax aspects of fund structuring in Luxembourg
  • Scardoni, G.
  • ; p. 281-302
Extent
xxii, 302 p.
Isbn
9789041196699
Isbn Type
(print)
Label
Investment fund taxation : domestic law, EU law, and double taxation treaties
Publication
Contents
  • Introduction: Investment fund taxation : a multifaceted topic
  • Haslehner, W.C.
  • ; p. 1-6
  • Chapter 1: Introduction to investment funds law
  • Riassetto, I.
  • ; p. 9-37
  • Chapter 2: Investment funds taxation in Luxembourg
  • Fort, E. (Eric)
  • Jost, P.
  • ; p. 39-62
  • Chapter 3: VAT and investment funds
  • Herbain, C.A.
  • Richardin, M-I.
  • ; p.63-82
  • Chapter 4: Transparent, semi-transparent, recent developments in fund taxation in Germany
  • Anzinger, H.M.
  • ; p. 83-109
  • Chapter 5: Taxation of collective investments within the legal framework of State aid
  • Micheau, C.
  • ; p. 113-125
  • Chapter 6: Funds taxation and the third country dimension
  • O'Donnell, K.
  • Molitor March, U.
  • ; p. 127-144
  • Chapter 7: Investment fund taxation and fundamental freedoms : four approaches to comparability
  • Tenore, M.
  • ; p. 145-156
  • Chapter 8: Funds and EU tax directives
  • Pantazatou, K.
  • ; p. 157-177
  • Chapter 9: Non-collective investment funds under BEPS Action 6 versus European investment law
  • Zetzsche, D.
  • ; p. 181-196
  • Chapter 10: Treaty entitlement of funds in the pre-BEPS world
  • Dürrschmidt,D.
  • ; p. 197-224
  • Chapter 11: Funds in international tax law : examples from Luxembourg's treaties
  • Schaffner, J.
  • ; p. 225-242
  • Chapter 12: Treaty entitlement of funds in the post-BEPS world
  • Lawson, K.
  • ; p. 243-269
  • Chapter 13: Non-discrimination of funds and double taxation relief
  • Gutmann, D.
  • ; p. 271-280
  • Chapter 14: Practical tax aspects of fund structuring in Luxembourg
  • Scardoni, G.
  • ; p. 281-302
Extent
xxii, 302 p.
Isbn
9789041196699
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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