Die Besteuerung von Investmentfonds

The 51st Congress, having regard to 30 National Reports and the General Report on the Taxation of Investment Funds, as published in Vol. 82 b of the "Cahiers de Droit Fiscal International"; recognized the economic importance of investment funds for both investor and investee countries; and with a view to assuring fair and equitable taxation of income (including gains) derived by investment funds, and specifically to avoid double taxation adopted the following recommendations: