The fundamental freedoms and the taxation of dividends received by non-resident investment funds
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Volume Title
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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Authors
Date
2022
Major/Subject
Mcode
Degree programme
Language
en
Pages
484 – 498
Series
INTERTAX: INTERNATIONAL TAX REVIEW, Volume 50, issue 6/7
Abstract
This objective of this article is to discuss outbound cases involving investment funds focusing particularly on the issue of discrimination. The motivation to engage in this inquiry is two-fold. On the one hand, the fund taxation systems in Fidelity and Köln-Aktie Deka Funds include requirements not found in those fund taxation regimes subject to ECJ scrutiny long ago. It is of interest to analyse to what extent this can make a difference. Secondly, the opinions of AG Saugmandsgaard Øe in A SCPI and AG Kokott in Allianzgi merit a closer examination. In the case of the former, it is the AG’s unique approach to comparability that necessitates analysis. In the latter case, it is the variety of far-reaching questions raised by this complex case.Description
Keywords
EU law, comparability, ECJ, investment funds, fundamental freedoms, Allianzgi, A SCPI, Fidelity, Köln-Aktie Deka Funds
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Citation
Scherleitner , M 2022 , ' The fundamental freedoms and the taxation of dividends received by non-resident investment funds ' , INTERTAX: INTERNATIONAL TAX REVIEW , vol. 50 , no. 6/7 , pp. 484 – 498 . < https://kluwerlawonline.com/JournalArticle/Intertax/50.6/TAXI2022046 >