"Prokopp, Emma Sophie" - Selaus tekijän mukaan Opinnäytetyöt (Käyttörajattu kokoelma)
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The taxation of cross-border fund mergers in the EU - The taxation of German investors in a French investment fund that is merged into a Luxembourg fund
Prokopp, Emma Sophie (2024)Under § 23 Abs. 4 InvStG, mergers of investment funds are generally taxexempt for German investors. In such cases, no exchange transaction occurs, and the units of the acquiring fund simply replace those of the transferring ...Rajattu käyttöoikeus / Restricted access / Tillgången är begränsad