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(2008) Adema, Raymond Patrick Christian
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.
Gebruik a.u.b. deze link om te verwijzen naar dit
document:
http://irs.ub.rug.nl/ppn/308086554 |
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| ID |
29816 |
| Moeder ID |
29560 |
| Volgorde |
adema.r.p.c. |
| Naam |
r.p.c.adema |
| Publiceren |
yes |
| OAI-naam |
Dissertation |
| Path |
faculties/jur/2008/r.p.c.adema/ |
| Verkorte titel NL |
UCITS and Taxation |
| Korte titel EN |
UCITS and Taxation |
| Naam Cover |
vp.jpg |
| Gemodificeerd op: |
2013-02-15 14:28:01 |
| Digitaal ID |
47ebafa23b325 |
| Instelling |
Faculty of Law |
| Datum beschikbaarstelling |
2008-04-03 |
| Titel |
UCITS and Taxation : towards harmonization of the taxation of UCITS in the European Union |
| Titelvolgorde |
UCITS and Taxation : towards harmonization of the taxation of UCITS in the European Union |
| Elektronisch |
no |
| Ruilverkeer mogelijk |
no |
| Printen in opdracht |
no |
| Exporteer? |
yes |
| Aantal pagina's |
332 |
| Publicatiejaar |
2008 |
| Verslagjaar |
2008 |
| Taal |
en_US |
| Type |
Dissertation |
| Samenvatting EN |
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. |
| Uitgever |
University of Groningen |
| Rechten |
University of Groningen |
| PPN |
308086554 |
| Trefwoord GOO |
Belastingrecht, Internationaal; belastingrecht, Harmonisatie; Proefschriften (vorm); Investeringen; |
| Trefwoord NBC |
belastingrecht; Nederland; Oostenrijk; Duitsland; Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland; |
| Auteur |
Adema, Raymond Patrick Christian; |
| Promotors |
Burgers, I.J.J.; |
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