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C. Cepêda

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Review Open access Sep 2026

Tax Framework of Investment Funds in the European Union: A Comparative Analysis of Portugal, Luxembourg, and Ireland

This study analyses the typology, legal framework and tax implications of investment funds in the European context, with particular emphasis on the distinction between Undertakings for Collective Investment in Transferable Securities (UCITS) and Alternative Investment Funds (AIFs). It examines the structural, regulator...

J. Amorim, Diogo Miguel Barbosa dos Santos, C. Cepêda · 0 citations

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