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The book delves into the comparative analysis of tax burdens on investment funds in Switzerland, Luxembourg, and Germany, focusing on various types of collective investment vehicles (CIVs) and alternative investment funds (AIFs). It highlights the critical role these funds play in cross-border activities within the EU, their impact on retirement provisioning, and their influence on corporate governance. The author addresses the complexities and uncertainties surrounding the taxation of investment funds, emphasizing the discrepancies in legal structures and tax treatments across different countries.
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The Taxation of Investment Funds: Switzerland, Luxembourg, and Germany, Dianna Grigoras
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- Année de publication
- 2023
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