Amaducci: Dictionary of definitions of

Investment Fund Taxation' is the first book to provide a comprehensive legal and practical analysis of the changes to the already highly complex multilevel tax regulatory framework concerning different types of investment funds. The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. It is noteworthy that the EU has yet to adopt a common framework for the taxation of investment funds. This book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the EU, and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties.

• | Author: Werner Haslehner
• | Publisher: Springer
• | Publication Date: May 23, 2018
• | Number of Pages: 302 pages
• | Language: English
• | Binding: Hardcover
• | ISBN-10: 9041196692
• | ISBN-13: 9789041196699