Taxation of investment funds in the European Union / Tomi Viitala.
By: Viitala, Tomi
.
Contributor(s): International Bureau of Fiscal Documentation.
Material type: 
BookCall no.: KJE7187 .V55 2005Series: Doctoral series: v. 8.Publication: Amsterdam : IBFD, ©2005Description: xvi, 408 p. : ill.Notes: Thesis submitted to the Turku School of Economics and Business Administration, in fulfilment of the requirements for the degree of doctor of science. Dregree awarded on 17 December 2004. ISBN: 9076078750; 9789076078755.Subject(s): Mutual funds -- Taxation -- Law and legislation -- European Union countries
Contents:
1. Introduction – 2. Investment funds within the European Union -- 3. Taxation of investment funds in the residence state -- 4. Taxation of investments made by investment funds -- 5. Taxation of fund investors -- 6. Investment fund investments and tax enforcement -- 7. Taxation of investment fund investments -- 8. Taxation of investment fund investments – References.
| Item type | Current location | Collection | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|---|
Book
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Sanya Dharmasakti Library General Stacks | General Books | KJE7187 .V55 2005 (See Similar Items) | Available | 31379015634547 |
Total holds: 0
Thesis submitted to the Turku School of Economics and Business Administration, in fulfilment of the requirements for the degree of doctor of science. Dregree awarded on 17 December 2004.
Includes bibliographical references (pages 375-407).
1. Introduction – 2. Investment funds within the European Union -- 3. Taxation of investment funds in the residence state -- 4. Taxation of investments made by investment funds -- 5. Taxation of fund investors -- 6. Investment fund investments and tax enforcement -- 7. Taxation of investment fund investments -- 8. Taxation of investment fund investments – References.
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