Editor
Contributors
Introduction
Werner Haslehner
PART I
Funds Taxation: National Law and Policy
CHAPTER 1
Introduction to Investment Funds Law
Isabelle Riassetto
CHAPTER 2
Investment Funds Taxation in Luxembourg
Eric Fort & Philipp Jost
CHAPTER 3
VAT and Investment Funds
Charlène A. Herbain & Marie-Isabelle Richardin
CHAPTER 4
Transparent, Semi-transparent, Opaque: Recent Developments in Fund Taxation in Germany
Heribert M. Anzinger
PART II
Funds Taxation and European Union Law
CHAPTER 5
Taxation of Collective Investments Within the Legal Framework of State Aid
Claire Micheau
CHAPTER 6
Funds Taxation and the Third-Country Dimension
Keith O’Donnell & Uljana Molitor-March
CHAPTER 7
Investment Fund Taxation and Fundamental Freedoms: Four Approaches to Comparability
Mario Tenore
CHAPTER 8
Funds and EU Tax Directives
Katerina Pantazatou
PART III
Funds in International Tax Law and Policy
CHAPTER 9
Non-collective Investment Funds under BEPS Action 6 Versus European Investment Fund Law
Dirk A. Zetzsche
CHAPTER 10
Treaty Entitlement of Funds in the Pre-BEPS World
Daniel Dürrschmidt
CHAPTER 11
Funds in International Tax Law: Examples from Luxembourg’s Treaties
Jean Schaffner
CHAPTER 12
Treaty Entitlement of Funds in the Post-BEPS World
Keith Lawson
CHAPTER 13
Non-discrimination of Funds and Double Taxation Relief
Daniel Gutmann
CHAPTER 14
Practical Tax Aspects of Fund Structuring in Luxembourg
Geoffrey Scardoni
