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Taxation of Investment Funds in the European Union
- Format:
- Book
- Author/Creator:
- Viitala, Tomi.
- Series:
- Doctoral series, 1570-7164 ; 8.
- Language:
- English
- Physical Description:
- 408 s.
- Place of Publication:
- Amsterdam, International Bureau of Fiscal Documentation. IBFD. , 2005.
- Summary:
- The book provides its readers with a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union.The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. Dissertation:Turku School of Economics and Business Administration
- ISBN:
- 9076078750
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