UCITS and Taxation : towards harmonization of the taxation of UCITS in the European Union

This dissertation provides a study of the taxation of UCITS in Austria, Germany, the Netherlands and the United Kingdom. It analyzes the tax consequences of the cross border trade in units of UCITS for unitholders residing in the countries studied. The study ends with a number of recommendations to remove the tax disadvantages and tax advantages that occur in cross border trading.This dissertation provides a study of the taxation of UCITS in Austria, Germany, the Netherlands and the United Kingdom. It analyzes the tax consequences of the cross border trade in units of UCITS for unitholders residing in the countries studied. The study ends with a number of recommendations to remove the tax disadvantages and tax advantages that occur in cross border trading.

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