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

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

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041196699
  • Published In: May 2018
  • Format: Hardback
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,560.00

HKD 1,513.20 Save HKD 46.80 (3%)

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  • Description 
  • Contents 
  • Details

    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.

  • 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 Scardoni

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