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Exchange traded funds and the income tax (part I.)

Publication at Faculty of Law |
2016

Abstract

This paper deals with the legal institute of basic investment fund in the context of tax law and financial market law. The paper analyzes the category of exchange traded investment funds.

Based on the analysis, the author seeks to answer the question whether the formal admission of securities issued by the investment fund to trading on a regulated market is sufficient to provide the basic investment fund statute to the respective investment fund or not