Taxation of investment funds in the european union pdf

Biblioteca personale Guida Ricerca Libri avanzata. Trova libro cartaceo. IBFD Hoepli. Visita subito Google Play ». Taxation of Investment Funds in the European Union. Tomi Viitala. The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law.

It also provides 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 viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. 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.

The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.

This coordination also helps to prevent tax evasion and avoidance. Home … Priorities and actions Actions by topic Taxation Taxation. Towards fair, efficient and growth-friendly taxes The EU does not have a direct role in collecting taxes or setting tax rates. The EU does however, oversee national tax rules in some areas; particularly in relation to EU business and consumer policies, to ensure: the free flow of goods, services and capital around the EU in the single market businesses in one country don't have an unfair advantage over competitors in another taxes don't discriminate against consumers, workers or businesses from other EU countries Summaries of EU legislation on taxation The single market allows goods and services to be traded freely across borders within the EU.

News 13 January European Commission Speech Brussels, 13 Jan Today, the Commission has adopted a decision prohibiting a merger that would combine two leading global shipbuilding companies. The merger concerns the acquis Creative Europe: Increased budget in to support cultural and creative sectors.

European Commission Press release Brussels, 13 Jan Today, the Commission has adopted the work programme of Creative Europe, which will be followed by the launch of the relevant calls for proposals. See all. EU taxation for the 21st century