This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the a

The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, wit

This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the U

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 com

One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be har