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Interaction of Tax Law, Capital Market LAw and Private Law in the area of collective investment

Publication at Faculty of Mathematics and Physics, Faculty of Law |
2014

Abstract

This paper analyzes the interaction of tax law and financial market law on the example of legal framework for the activities of investment funds. Major part of the paper is devoted to the influence offinancial law and private law regulationon the investment funds sector.

Within the paper, author presents critical opinion on the current regime of taxation of investment funds.