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UCITS and Taxation

UCITS and Taxation Towards the Harmonization of the Taxation of UCITS

Author: Raymond P.C. Adema
Publisher: Kluwer Law International
ISBN: 9789041128393
Published In: December 2009
Format: Hardback , 576 pages
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.

Preface List of Statutes Introduction

Part I Introduction of the Concept and the Taxation of Undertakings for Collective Investment in Transferable Securities

Chapter 1 Introduction of the Concept of Undertakings for Collective Investment in Transferable Securities

Chapter 2 Introduction of the Taxation of Undertakings for Collective Investment in Transferable Securities

Part II Taxation of the Income at Source

Chapter 3 Taxation of Income from the Underlying Investments in the Source State

Chapter 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

Chapter 5 Distortions to the Cross-Border Trade in Units of Undertakings for Collective Investment in Transferable Securities Caused by Differences in the Source Taxation

Part III Tax Liability of Undertakings for Collective Investment in Transferable Securities

Chapter 6 Taxation of Income from the Investments in the Undertakings for Collective Investment in Transferable Securities Country

Chapter 7 Comparison of Taxation of Income from the Investments in the UCITS Country Undertakings for Collective Investment in Transferable Securities

Chapter 8 Distortions to the Cross-Border Trade in Units of UCITS Caused by Differences in Taxation in the UCITS Country

Part IV Tax Liability of the Unitholders Preface to

Chapters 9–12 Chapter 9 Austria: Taxation of Income from Investments in the Country of the Unitholders

Chapter 10 Germany: Taxation of Income from Investments in the Country of the Unitholders

Chapter 11 The Netherlands: Taxation of Income from Investments in the Country of the Unitholders

Chapter 12 The United Kingdom: Taxation of Income from Investments in the Country of the Unitholders

Chapter 13 Comparison of Taxation in the Unitholder Country of Income Derived by Way of Austrian-, German-, Netherlands-, and UK-Resident UCITS

Chapter 14 Distortions to the Cross-Border Trade in Units of UCITS Caused by Differences in the Taxation in the Unitholder Country

Part V Removal of Tax Advantages and Tax Disadvantages

Chapter 15 Analysis and Recommendations Bibliography Index.

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