The impact of the Savings Directive on Luxembourg investment funds
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The work The impact of the Savings Directive on Luxembourg investment funds represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The impact of the Savings Directive on Luxembourg investment funds
Resource Information
The work The impact of the Savings Directive on Luxembourg investment funds represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The impact of the Savings Directive on Luxembourg investment fundsWork of
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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/resource/UhcFFXM52Hc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/UhcFFXM52Hc/">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>