Zetzsche, Dirk A. --- "The anatomy of European investment fund law" [2018] ELECD 849; in Birdthistle, A. William; Morley, John (eds), "Research Handbook on the Regulation of Mutual Funds" (Edward Elgar Publishing, 2018) 302

Book Title: Research Handbook on the Regulation of Mutual Funds

Editor(s): Birdthistle, A. William; Morley, John

Publisher: Edward Elgar Publishing

ISBN: 9781784715045

Section: Chapter 14

Section Title: The anatomy of European investment fund law

Author(s): Zetzsche, Dirk A.

Number of pages: 58

Abstract/Description:

The chapter begins by considering governance aspects of mutual funds in Ireland, a disproportionately important international jurisdiction for wealth management. It examines the variety of attributes that make Ireland an attractive domicile for funds and asset managers, including the country’s infrastructure, technology, and investment expertise, as well as its well-developed common law and legal system that provides parties with legal certainty. Ireland also offers a 12.5 percent corporate tax rate and no taxes on funds or investors. The chapter closes by considering the possible effects of Brexit arising from the large financial market across the Irish Sea.