Recherche
S'identifier

Mensuel de mai 2021 - Fonds d’investissement

go back Retour << Article précédent     Article suivant >>


The economic role of investment funds and the tax element
By Vilma DOMENICUCCI, Senior Tax Adviser, Association of the Luxembourg Fund Industry (ALFI)   The role of Undertakings for Collective Investments (UCIs) is to pool a number of investors to invest in assets in accordance with a predefined investment policy to which investors subscribe. In that context, in order to have a comprehensive view of the taxation of investments made through UCIs, a global approach that considers (i) the taxation of the UCI itself in its country of establishment, (ii) the taxation of investors in accordance with the tax legislation in their country of residence and (iii) the taxation at source on income or gains deriving from investments has to be taken. The resulting global tax burden should then be compared and be similar, or at least...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Comarch
VP Bank
Castegnaro
PwC
Pictet Asset Management
J. P. Morgan
Digital Services, Technology and Consulting
SOCIETE GENERALE Securities Services
NautaDutilh
Lamboley Executive Search
Lpea.lu
Edmond de Rothschild
Fi&FO
Square management
Stibbe
MIMCO Capital
Foyer Group
Zeb Consulting
Bearingpoint
Sia Partners
Ernst&Young
DLA PIPER
Linklaters
Loyens & Loeff
Backer McKenzie
A&O Shearman