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The Taxation of Investment Funds: Switzerland, Luxembourg, and Germany
A Comparative Analysis
Taschenbuch von Dianna Grigoras
Sprache: Englisch

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Beschreibung
The purpose of this book aims to compare the national tax burdens of Switzerland, Luxembourg, and Germany with regards to the treatment of Investment Funds, specifically, collective investment vehicles (CIVs); Sociéte d¿Investissement à Capital Variable, and Fonds Communs de Placement (SICAVs and, FCPs, respectively), as well as, Master feeder funds, Fund of Funds, and finally, Non-CIVs which are most commonly referred to as Alternative Investment Funds (AIFs); Hedge Funds, and Private Equity Funds (PE). Investment funds have become an integral part of cross-border activity within the European Union. They contribute significantly to adequate provisioning for retirement; they allocate savings to productive investments; and they can be a force for sound corporate governance. However, it cannot be ignored there lays a considerate amount of uncertainty in terms of taxation of investment funds mainly due to discrepancies between legal structures between countries, and their affiliated tax treatment. These discrepancies are investigated in greater detail in this book.
The purpose of this book aims to compare the national tax burdens of Switzerland, Luxembourg, and Germany with regards to the treatment of Investment Funds, specifically, collective investment vehicles (CIVs); Sociéte d¿Investissement à Capital Variable, and Fonds Communs de Placement (SICAVs and, FCPs, respectively), as well as, Master feeder funds, Fund of Funds, and finally, Non-CIVs which are most commonly referred to as Alternative Investment Funds (AIFs); Hedge Funds, and Private Equity Funds (PE). Investment funds have become an integral part of cross-border activity within the European Union. They contribute significantly to adequate provisioning for retirement; they allocate savings to productive investments; and they can be a force for sound corporate governance. However, it cannot be ignored there lays a considerate amount of uncertainty in terms of taxation of investment funds mainly due to discrepancies between legal structures between countries, and their affiliated tax treatment. These discrepancies are investigated in greater detail in this book.
Über den Autor
Dianna Grigoras è partner di Tax & Legal. Fornisce consulenza a famiglie, family office e gruppi privati su una serie di questioni fiscali e legali. Ha iniziato la sua carriera presso l'OCSE e, dopo qualche anno, è passata alla consulenza. Da oltre 10 anni si occupa di politica fiscale presso le autorità fiscali europee, l'OCSE e l'IBFD.
Details
Erscheinungsjahr: 2023
Fachbereich: Steuern
Genre: Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
ISBN-13: 9786206164098
ISBN-10: 6206164098
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Grigoras, Dianna
Hersteller: LAP LAMBERT Academic Publishing
Maße: 220 x 150 x 5 mm
Von/Mit: Dianna Grigoras
Erscheinungsdatum: 17.07.2023
Gewicht: 0,107 kg
Artikel-ID: 127367386
Über den Autor
Dianna Grigoras è partner di Tax & Legal. Fornisce consulenza a famiglie, family office e gruppi privati su una serie di questioni fiscali e legali. Ha iniziato la sua carriera presso l'OCSE e, dopo qualche anno, è passata alla consulenza. Da oltre 10 anni si occupa di politica fiscale presso le autorità fiscali europee, l'OCSE e l'IBFD.
Details
Erscheinungsjahr: 2023
Fachbereich: Steuern
Genre: Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
ISBN-13: 9786206164098
ISBN-10: 6206164098
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Grigoras, Dianna
Hersteller: LAP LAMBERT Academic Publishing
Maße: 220 x 150 x 5 mm
Von/Mit: Dianna Grigoras
Erscheinungsdatum: 17.07.2023
Gewicht: 0,107 kg
Artikel-ID: 127367386
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