The taxation of investment funds: [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | German English French Spanish |
| Veröffentlicht: |
The Hague
Kluwer Law Internat.
1997
|
| Schriftenreihe: | Cahiers de droit fiscal international
82,2=82b International Fiscal Association: ... Congress of the International Fiscal Association 51,2 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Beitr. teilw. dt., teilw. engl., teilw. franz., teilw. span. |
| Beschreibung: | 910 S. |
| ISBN: | 9041103929 |
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Datensatz im Suchindex
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|---|---|
| adam_text | General
Lynne J.
(United
Dr. Paul J.
(Netherlands)
Table of contents
1.
Introduction
2.
History
3.
Facts and figures
4.
New and emerging markets
5.
New forms, new products
6.
Economic importance
7.
The future
8.
History of the subject
8.1.
8.2.
9.
Focus and premises of this general report
10.
Scope of the report
I. Background and context
23
25
25
26
26
27
28
28
29
29
30
31
II. Definition of the investment fund
1.
1.1.
1.2.
1.3.
2.
2.1.
2.2.
2.3.
3.
III. Taxation
1.
♦
of Investment Funds. She leads Coopers
ment Industry internationally. She has a degree in Latin and Greek and has qualified as a Char¬
tered Accountant and is an associate of the Chartered Institute of Taxation
**
Presently Justice in the tax chambers of the Court of Appeal of s-Hertogenbosch. Author of a
thesis on the taxation of investment funds in the Netherlands
IFA©
21
GENERAL
2.
Why tax funds at all?
37
3.
Five generic models
38
4.
Withholding tax
39
5.
Domestic taxation of the investor
39
6.
Taxation of investment
40
7.
Domestic relief for foreign taxes
41
IV. Treaty access
41
1.
Importance of treaty access
41
2.
Direct investment
42
3.
Access to treaties by funds
42
4.
General remarks
43
5.
Persona
43
6.
Resident
44
7.
Beneficial ownership
45
8.
Access by the fund on behalf of the investor
46
9.
Theoretical implications
46
10.
Practical implications
47
11.
Different models
47
11.1.
47
11.2.
48
11.3.
48
11.4.
48
11.5.
48
11.6.
50
12.
Summary
50
V. The proposition
50
1.
Policy issues
50
2.
Limitation on benefits
51
2.1.
52
2.2.
52
3.
Full treaty access
52
3.1.
53
3.2.
54
3.3.
54
3.4.
54
3.5.
55
4.
Partial treaty access
56
5.
No treaty access
56
6.
Adoption
56
Appendices
I.
Collective investment schemes, fund domiciles
58
II.
EU
58
III.
Legal form and treaty access
59
22
|
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| genre_facet | Konferenzschrift 1997 Delhi |
| id | DE-604.BV011604321 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:12:37Z |
| institution | BVB |
| isbn | 9041103929 |
| language | German English French Spanish |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007817539 |
| oclc_num | 164828716 |
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| physical | 910 S. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association |
| series2 | Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association |
| spelling | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds La imposición de los fondos de inversión L' imposition des fonds de placement Die Besteuerung von Investmentfonds The Hague Kluwer Law Internat. 1997 910 S. txt rdacontent n rdamedia nc rdacarrier Cahiers de droit fiscal international 82,2=82b International Fiscal Association: ... Congress of the International Fiscal Association 51,2 Beitr. teilw. dt., teilw. engl., teilw. franz., teilw. span. Steuerrecht (DE-588)4116614-0 gnd rswk-swf Investmentfonds (DE-588)4114047-3 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1997 Delhi gnd-content Investmentfonds (DE-588)4114047-3 s Steuerrecht (DE-588)4116614-0 s DE-604 Cahiers de droit fiscal international 82,2=82b (DE-604)BV002542749 82,2 International Fiscal Association: ... Congress of the International Fiscal Association 51,2 (DE-604)BV004856854 51,2 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007817539&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds Cahiers de droit fiscal international International Fiscal Association: ... Congress of the International Fiscal Association Steuerrecht (DE-588)4116614-0 gnd Investmentfonds (DE-588)4114047-3 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4114047-3 (DE-588)1071861417 |
| title | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_alt | La imposición de los fondos de inversión L' imposition des fonds de placement Die Besteuerung von Investmentfonds |
| title_auth | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_exact_search | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_full | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_fullStr | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_full_unstemmed | The taxation of investment funds [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| title_short | The taxation of investment funds |
| title_sort | the taxation of investment funds 51st congress of the international fiscal association new delhi 1997 l imposition des fonds de placement die besteuerung von investmentfonds |
| title_sub | [51st congress of the International Fiscal Association, New Delhi 1997] = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds |
| topic | Steuerrecht (DE-588)4116614-0 gnd Investmentfonds (DE-588)4114047-3 gnd |
| topic_facet | Steuerrecht Investmentfonds Konferenzschrift 1997 Delhi |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007817539&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV002542749 (DE-604)BV004856854 |