A new book edited by Prof. Werner Haslehner, holder of the ATOZ Chair in European and International Taxation, offers the first comprehensive analysis of changes in investment fund tax law at domestic, European and international level.
The book emerged out of a conference hosted at the University of Luxembourg in November 2016 with contributions updated to the context of late 2017.
Across 14 chapters the volume discusses topics as varied as regulatory regimes, tax law reforms, state aid and non-discrimination rules as well as tax-specific EU legislation, tax treaty protection for investment funds, developments in base erosion and profit shifting (BEPS), VAT, and the global drive towards automatic exchange of information.
The authors include academics and practitioners from around Europe with a special focus on Luxembourg as a leading centre for investment funds in Europe and instructive model for domestic-level investment fund regulation and taxation.
In addition to Prof. Haslehner, contributors from the University of Luxembourg also include Associate Prof. Aikaterini Pantazatou, Prof. Isabelle Riassetto, and Prof. Dirk Zetzsche.
The book was published by Wolters Kluwer in May 2018 as is available for purchase online.