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12.806: Taxation of investment undertakings

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 12: Special Types of Companies 12.8: Funds Structures 12.806.1: Introduction: the gross roll-up tax regime 12.806.2: Taxation of investment undertakings: outline 12.806.3: Meaning of “investment undertaking” 12.806.4: “Chargeable event” and related definitions 12.806.5: Charge to tax 12.806.6: Gain arising on chargeable event 12.806.7: Gains treated as not arising 12.806.8: Personal portfolio investment undertakings 12.806.9: Appropriate tax 12.806.10: Taxation of unit holders 12.806.11: Reconstructions and amalgamations 12.806.12: Amalgamations with offshore funds 12.806.13: Relevant UCITS and relevant AIF 12.806.14: Qualifying investor fund 12.806.15: Electronic account filing ...

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