The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a com

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the

Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.