Tax treatment of index participation units : Netherlands

Journal
Author
Derckx, G.; Berger, L.
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on the tax treatment of index participation units. This contribution discusses certain tax implications of index pariticipation units (IPUs) and exchange traded funds (ETFs) for both the issuing entity and the investors.