Investment fund taxation : domestic law, EU law, and double taxation treaties /
Future of Funds Taxation: Domestic Law, Tax Treaties and EU Law (Conference)(2016 :Université de Luxembourg)
Haslehner, Werner C.,editor.
Alphen aan den Rijn, The Netherlands : Wolters Kluwer,
[2018]
"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."--Back cover.
Introduction / Werner Haslehner -- Introduction to investment funds law / Isabelle Riassetto -- Investment funds taxation in Luxembourg / Eric Fort & Philipp Jost -- VAT and investment funds / Charlène A. Herbain & Marie-Isabelle Richardin -- Transparent, semi-transparent, opaque : recent developments in fund taxation in Germany / Heribert M. Anzinger -- Taxation of collective investments within the legal framework of state aid / Claire Micheau -- Funds taxation and the third-country dimension / Keith O'Donnell & Uljana Molitor-March -- Investment fund taxation and fundamental freedoms : four approaches to comparability / Mario Tenore -- Funds and EU tax directives / Katerina Pantazatou -- Non-collective investment funds under BEPS action 6 versus European investment fund law / Dirk A. Zetzsche -- Treaty entitlement of funds in the pre-BEPS world / Daniel Dürrschmidt -- Funds in international tax law : examples from Luxembourg's treaties / Jean Schaffner -- Treaty entitlement of funds in the post-BEPS world / Keith Lawson -- Non-discrimination of funds and double taxation relief / Daniel Gutmann -- Practical tax aspects of fund structuring in Luxembourg / Geoffrey Scardoni.
Includes bibliographical references.
Investments
Mutual funds
Investments
Mutual funds
Mutual funds
Investments