Sökning: "Andriy Byelka"

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  1. 1. Problems of taxation of investment funds and underlying investors

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andriy Byelka; [2013]
    Nyckelord :investment fund; CIV; Law and Political Science;

    Sammanfattning : Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from the exercise in parallel of their fiscal sovereignty. LÄS MER