Essays about: "UCIT"

Found 1 essay containing the word UCIT.

  1. 1. Discriminatory withholding taxation for foreign investment funds.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kristiina Virolainen; [2018]
    Keywords : Foreign investment funds; UCIT; Discriminatory withholding tax; free movement of capital; Fidelity Funds.; Law and Political Science;

    Abstract : Cross-border investments made through investment funds are still surrounded by uncertainty, derived by the inexistence of harmonization of direct taxation in the European Union. The uncertainty surrounding the tax treatment, especially in cross-border situations, tend to trigger tax issued such as discrimination and restrictions to fundamental freedoms. READ MORE