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The Resource Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors

Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors

Label
Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors
Title
Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors
Contributor
Subject
Summary
This publication covers professionally managed collective or mutual investment funds (whether or not organized in corporate form) that are open to public investment. Real estate funds have been omitted as these structures are often subject to specific tax regimes. The focus is on the investment vehicle itself and the investors rather than on the management company. For the tax treatment of the management companies, reference can be made to the IBFD's general guides on taxation. The country chapters contain a comprehensive introduction to the regulatory aspects of the investment fund industry as, in many countries, these rules are closely linked with the tax treatment of funds and investors. All regulatory aspects governing the placement of domestic and foreign funds in the relevant jurisdiction are examined. The taxation section of each country chapter first reviews the tax treatment of income from direct investment and of specific tax-favoured investment products. This provides a basis for comparing the taxation of direct investment and investment through funds. The greater part of the taxation section, however, is a detailed review of all tax aspects of domestic and foreign funds and resident and non-resident investors, covering direct taxes, indirect taxes, withholding taxes and the important issue of availability of tax treaty relief. The publication contains the following chapters: Austria, Australia, Belgium, Canada, Denmark, France, Germany, Ireland, Italy, Japan, Luxembourg, the Netherlands, Spain, Switzerland, the United Kingdom and the United States, in addition to a chapter on the UCITS Directive and a chapter on offshore jurisdictions (Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Cyprus, Gibraltar, Guernsey, Isle of Man, Jersey, Labuan (Malaysia), Malta, Mauritius, Netherlands Antilles, Seychelles. Also, in cooperation with the European Federation of Investment Funds and Companies (FEFSI), a statistical section is added to this volume. The following chapters will be added to the publication in the framework of future updates: Hong Kong and Sweden
Geographic coverage
International
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Bongaarts, P
http://library.link/vocab/subjectName
  • investment fund
  • UCITS
Label
Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors
Instantiates
Publication
Extent
Loose-leaf publication in two volumes, various paginations
Isbn
9789070125899
Label
Investment funds : international guide to the taxation and regulation of mutual investment funds and their investors
Publication
Extent
Loose-leaf publication in two volumes, various paginations
Isbn
9789070125899

Library Locations

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