UCITS and Taxation Towards the Harmonization of the Taxation of UCITS

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.