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Vol 22 No 7 July/August 2017

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Taxation of Ucits: Austria Germany the Netherlands and the Uk

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ISBN13: 9789041128393
Published: October 2009
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £110.00



Despatched in 11 to 13 days.

Undertakings for the Collective Investment of Transferable Securities (UCITS) involve collective investment funds, which are authorized to market their units among countries within the European Union. The objective of the original UCITS directive was to allow for open-ended funds investing in transferable securities to be subject to the same regulation in every Member State. It was hoped that once such legislative uniformity was established throughout Europe, funds authorized in one Member State could be sold to the public in each Member State without further authorization, thereby furthering the EU’s goal of a single market for financial services in Europe.

Unfortunately, the reality differed somewhat from the expectation.

This insightful work examines the taxation of UCITS in Austria, Germany, the Netherlands, and the United Kingdom. It analyzes the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features a number of recommendations to remove the tax advantages and disadvantages that occur in cross border trading.

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Subjects:
Taxation

Series: Eucotax Series on European Taxation

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Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
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Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
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£145.00
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WTO and Direct Taxation ISBN 9789041123718
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Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
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£194.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
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£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
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Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
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Kluwer Law International
£158.00