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Investment Funds

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via E-Mail:
info@digento.de  

Online

Verlag :: Publisher

IBFD - International Bureau of Fiscal Documentation Publications

Preis :: Price

Preise auf Anfrage / Prices on request

Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.

Bestellnummer bei digento :: digento order number

102594

Verlagsinformation :: Publisher's information

This online publication comprises the most complete source of information currently available on the taxation and regulation of mutual investment funds.

With a uniquely comprehensive approach, information on this subject which was previously available only in a limited scope, and from diverse sources, has now been brought together for detailed analysis by some of the leading experts in the field.

It offers essential information for fund managers, tax professionals and all business people concerned with global investment issues.

Main contents

Common-format country chapters are organized under the following headings:

• Existing investment vehicles
  Regulations applying to both domestic and foreign vehicles, sanctions imposed for non-compliance, implications of the UCITS Directive for EU countries
  
• Taxation covering the treatment of: direct investment by resident and non-resident individuals and companies; domestic and foreign investment funds; investment through domestic investment funds by resident and non-resident individuals, companies and institutional investors and investment by residents through foreign investment funds
  
• Tax treaties: general treaty policy, availability of treaty benefits
  

Countries covered: Australia, Austria, Belgium, Canada, France, Germany, Ireland, Italy, Japan, Luxembourg, the Netherlands, Spain, Switzerland, the United Kingdom and the United States; chapters on offshore jurisdictions, the UCITS Directive and on statistics and trends are also included. To be included: Hong Kong, Singapore and Sweden.

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