Author: | Winandy, J-P. |
Title: | Luxembourg : Investment funds in Luxembourg. |
Journal: | European Taxation
1988 : VOL 28:2, p. 39-42 |
Index terms: | FUNDS INVESTMENT TAXATION LUXEMBOURG |
Language: | eng |
Abstract: | The relatively favourable tax treatment of investment funds in Luxembourg laid down in a 1983 scheme. Types of investment funds: mutual funds, variable share capital, investment funds, capital contribution tax, subscription tax, taxation of non-resident investors, and taxation of management and advisory companies. |
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