Buch, Englisch, 537 Seiten, Format (B × H): 163 mm x 246 mm, Gewicht: 1066 g
Buch, Englisch, 537 Seiten, Format (B × H): 163 mm x 246 mm, Gewicht: 1066 g
ISBN: 978-90-411-2839-3
Verlag: Wolters Kluwer
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 EUand#8217;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.
Autoren/Hrsg.
Fachgebiete
- Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Anlagen & Wertpapiere
- Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
- Rechtswissenschaften Wirtschaftsrecht Kapitalmarkt- und Wertpapierrecht
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
- Rechtswissenschaften Wirtschaftsrecht Bank- und Versicherungsrecht Bank-, Sparkassen- und Börsenrecht
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
- Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
- Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvereinheitlichung
- Rechtswissenschaften Internationales Recht und Europarecht Europarecht Europäisches Handels-, Wirtschafts- und Gesellschaftsrecht, Währungsrecht
Weitere Infos & Material
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.
