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UCITS and taxation : towards harmonization of the taxation of UCITS

Author: Raymond Adema
Publisher: Austin : Wolters Kluwer Law & Business ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2009.
Series: Eucotax series on European taxation, 25.
Edition/Format:   Print book : EnglishView all editions and formats
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Document Type: Book
All Authors / Contributors: Raymond Adema
ISBN: 9789041128393 9041128395
OCLC Number: 318874245
Notes: At head of title: Kluwer Law International.
Description: xxxiv, 537 pages : illustrations ; 25 cm.
Contents: I. Introduction of the concept and the taxation of undertakings for collective investment in transferable securities. 1. Introduction of the concept of undertakings for collective investment in transferable securities --
2. Introduction of the taxation of undertakings for collective investment in transferable securities --
II. Taxation of the income at source. 3. Taxation of income from the underlying investments in the source state --
4. Comparison of the source taxation of income derived by way of Austrian, German, Netherlands, and United Kingdom : resident undertakings for collective investment in transferable securities --
5. Distortions to the cross-border trade in units of undertakings for collective investment in transferable securities cause by differences in the source taxation --
III. Tax liability of undertakings for collective investment in transferable securities. 6. Taxation of income from the investments in the undertakings for collective investment in transferable securities country --
7. Comparison of taxation of income from investments in the UCITS country undertakings for collective investment in transferable securities --
8. Distortions to the cross-border trade in units of UCITS caused by differences in taxation in the UCITS country --
IV. Tax liability of the unitholders. 9. Austria : taxation of income from investments in the country of the unitholders --
10. Germany : taxation of income from investments in the country of the unitholders --
11. The Netherlands : taxation of income from investments in the country of the unitholders --
12. United Kingdom : taxation of income from investments in the country of the unitholders --
13. Comparison of taxation in the unitholder country of income derived by way of Austrian-, German-, Netherlands-, and UK-resident UCITS --
14. Distortions to the cross-border trade in units of UCITS caused by differences in the taxation in the unitholder country --
V. Removal of tax advantages and tax disadvantages. 15. Analysis and recommendations.
Series Title: Eucotax series on European taxation, 25.
Other Titles: Undertakings for collective investment in transferable securities and taxation
Responsibility: Raymond Adema.

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