The Resource The impact of the Savings Directive on Luxembourg investment funds
The impact of the Savings Directive on Luxembourg investment funds
Resource Information
The item The impact of the Savings Directive on Luxembourg investment funds 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 The impact of the Savings Directive on Luxembourg investment funds 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
- This article analyses the principles of the Savings Directive and its impact on Luxembourg investment funds, with an overall update on the status of the Luxembourg implementation of the Directive. The article looks at (I) "paying agent" under the Savings Directive, (II) impact of the Savings Directive, (III) withholding tax effects, (IV) option to be treated as Undertaking for Collective Investments in Transferable Securities (UCITS), (V) efforts at the EU level to amend the Savings Directive to curb tax evasion and (VI) withholding tax to be replaced by the automatic exchange of information
- Language
- eng
- Label
- The impact of the Savings Directive on Luxembourg investment funds
- Title
- The impact of the Savings Directive on Luxembourg investment funds
- Language
- eng
- Summary
- This article analyses the principles of the Savings Directive and its impact on Luxembourg investment funds, with an overall update on the status of the Luxembourg implementation of the Directive. The article looks at (I) "paying agent" under the Savings Directive, (II) impact of the Savings Directive, (III) withholding tax effects, (IV) option to be treated as Undertaking for Collective Investments in Transferable Securities (UCITS), (V) efforts at the EU level to amend the Savings Directive to curb tax evasion and (VI) withholding tax to be replaced by the automatic exchange of information
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
- http://library.link/vocab/creatorName
-
- Smit, D
- Kuijk, F. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- Savings Interest Directive
- investment fund
- withholding agent
- withholding tax
- UCITS
- exchange of information
- Label
- The impact of the Savings Directive on Luxembourg investment funds
- Label
- The impact of the Savings Directive on Luxembourg investment funds
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<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/The-impact-of-the-Savings-Directive-on-Luxembourg/nkMxxJsjUik/" 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/The-impact-of-the-Savings-Directive-on-Luxembourg/nkMxxJsjUik/">The impact of the Savings Directive on Luxembourg investment funds</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>
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<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/The-impact-of-the-Savings-Directive-on-Luxembourg/nkMxxJsjUik/" 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/The-impact-of-the-Savings-Directive-on-Luxembourg/nkMxxJsjUik/">The impact of the Savings Directive on Luxembourg investment funds</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>
