investment funds; fund taxation; collective investment; taxation; fund regulation; collective investment vehicles
Abstract :
[en] 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 the editor's introduction, leading academic experts and practising specialists provide insights into all the most relevant aspects of funds taxation.
Disciplines :
European & international law Economic & commercial law Tax law
Editor :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
yes
Language :
English
Title :
Investment Fund Taxation - Domestic Law, EU Law, and Double Taxation Treaties
Publication date :
May 2018
Publisher :
Kluwer Law International, Alphen aan den Rijn, Netherlands
