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Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties

Edited by: Werner Haslehner

ISBN13: 9789041196699
Published: May 2018
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £107.00



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Investment Fund Taxation is the first book to provide a comprehensive legal and practical analysis of the changes to the already highly complex multilevel tax regulatory framework concerning different types of investment funds. The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. It is noteworthy that the EU has yet to adopt a common framework for the taxation of investment funds. This book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the EU, and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties.

What’s in this book:

The contributions, updated as of late 2017, were originally presented at ‘The Future of Funds Taxation – Domestic Law, Tax Treaties and EU Law’, a conference held in the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide crucial insight into:

  • the regulatory regime for European investment funds;
  • the tax law and reforms in both Luxembourg and Germany;
  • the role of the European Commission’s State-aid practices;
  • examples of case law concerning the application of non-discrimination rules to various investment vehicles;
  • the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive;
  • the availability of tax treaty protection for different collective and non-collective investment funds;
  • the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments;
  • the value added tax (VAT) treatment of investment funds and their managers; and
  • the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures.
With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry.

How this will help you:

As the first in-depth treatment of the globally significant nexus between investment funds and taxation, this book helps in understanding the importance of regulatory flexibility and tax neutrality for international investment structuring. This book provides authoritative, practical guidance in a well-structured format which will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.

Subjects:
Taxation
Contents:
Editor
Contributors
Introduction
Werner Haslehner
PART I
Funds Taxation: National Law and Policy
CHAPTER 1
Introduction to Investment Funds Law
Isabelle Riassetto
CHAPTER 2
Investment Funds Taxation in Luxembourg
Eric Fort & Philipp Jost
CHAPTER 3
VAT and Investment Funds
Charlène A. Herbain & Marie-Isabelle Richardin
CHAPTER 4
Transparent, Semi-transparent, Opaque: Recent Developments in Fund Taxation in Germany
Heribert M. Anzinger
PART II
Funds Taxation and European Union Law
CHAPTER 5
Taxation of Collective Investments Within the Legal Framework of State Aid
Claire Micheau
CHAPTER 6
Funds Taxation and the Third-Country Dimension
Keith O’Donnell & Uljana Molitor-March
CHAPTER 7
Investment Fund Taxation and Fundamental Freedoms: Four Approaches to Comparability
Mario Tenore
CHAPTER 8
Funds and EU Tax Directives
Katerina Pantazatou
PART III
Funds in International Tax Law and Policy
CHAPTER 9
Non-collective Investment Funds under BEPS Action 6 Versus European Investment Fund Law
Dirk A. Zetzsche
CHAPTER 10
Treaty Entitlement of Funds in the Pre-BEPS World
Daniel Dürrschmidt
CHAPTER 11
Funds in International Tax Law: Examples from Luxembourg’s Treaties
Jean Schaffner
CHAPTER 12
Treaty Entitlement of Funds in the Post-BEPS World
Keith Lawson
CHAPTER 13
Non-discrimination of Funds and Double Taxation Relief
Daniel Gutmann
CHAPTER 14
Practical Tax Aspects of Fund Structuring in Luxembourg
Geoffrey ScardoniFundamentals of United States Intellectual Property Law: Copyright, Patent, Trademark

Series: EUCOTAX Series on European Taxation

Aggrieved Taxpayers versus Tax Authorities ISBN 9789403522081
To be published May 2024
Kluwer Law International
£111.00
(ePub)
Buy
£111.00
Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
£112.00
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
£116.00
£86.00
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
£115.00
£111.00
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
£154.00
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
£167.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£139.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£113.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£188.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed (eBook) ISBN 9789041161437
Published September 2017
Kluwer Law International
£188.00
(ePub)
Buy
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£211.00
£142.00
(ePub)
Buy
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£167.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£154.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£178.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£178.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£167.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£167.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£167.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£173.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£167.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£224.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£177.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£222.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£374.00
£187.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£290.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£298.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£249.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£268.00
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
£243.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£262.00