Skatte og afgiftsret

Taxation of investment funds - a comparative analysis of the tax treatment of investment funds and their investors in Denmark and Sweden, respectively

Kjeld Bergenfelt

University of Copenhagen, Faculty of Law

Mail: kjeld.bergenfelt@jur.ku.dk

Tel.:  +45 23 28 16 66

Web: 

Starting date: 1 November 2018

Completion date:  1 November 2022

Project description:
The thesis of the dissertation is, judged from 'de lege ferenda'- considerations, that parts of the Swedish principles of taxation of investment funds and their investors can advantageously be transferred and integrated into the Danish system of taxation of investment funds/investors. Overall, the dissertation involves an assessment of the tax rules in the two countries on the basis of selected criteria, including the funds' tax law qualification, as well as the relationship to double taxation agreements and EU level.