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:
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.