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

03 April 2008

PhD ceremony: R.P.C. Adema, 16.15 uur, Academiegebouw, Broerstraat 5, Groningen

Thesis: UCITS and taxation: Towards harmonization of taxation of UCITS in the European Union

Promotor: prof.dr. I.J.J. Burgers

Faculty: law

 

Tax consequences of cross border trade in units of UCITS analyzed

Raymond Adema’s dissertation provides a study of the taxation of UCITS in Austria, Germany, the Netherlands and the United Kingdom. In spite of the aim of the UCITS Directive, the trading in the units of UCITS is for the most part still fragmentized bynational borders. Taxation is ranked as one of the most important obstacles to the cross border trading in the units of UCITS. Adema 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. 

Last modified:15 September 2017 3.37 p.m.
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