The Resource Investment fund taxation : domestic law, EU law, and double taxation treaties
Investment fund taxation : domestic law, EU law, and double taxation treaties
Resource Information
The item Investment fund taxation : domestic law, EU law, and double taxation treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Investment fund taxation : domestic law, EU law, and double taxation treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xxii, 302 p.
- 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
- Isbn
- 9789041196798
- Label
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- Title
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- 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 Project (OECD)
- non-discrimination
- double taxation relief
- Label
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- 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
- 9789041196798
- Isbn Type
- (e-Book)
- Label
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- 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
- 9789041196798
- Isbn Type
- (e-Book)
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Investment-fund-taxation--domestic-law-EU-law/-5GW6k8fYXg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Investment-fund-taxation--domestic-law-EU-law/-5GW6k8fYXg/">Investment fund taxation : domestic law, EU law, and double taxation treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Investment fund taxation : domestic law, EU law, and double taxation treaties
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Investment-fund-taxation--domestic-law-EU-law/-5GW6k8fYXg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Investment-fund-taxation--domestic-law-EU-law/-5GW6k8fYXg/">Investment fund taxation : domestic law, EU law, and double taxation treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
