Tax treatment of index participation units : Netherlands

Journal
Derckx, G.; Berger, L.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 3
PriceUSD 45

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.