Taxation of Income from Domestic and Cross-border Collective Investment - A Qualitative and Quantitative Comparison (Paperback, Softcover reprint of the original 1st ed. 2014)

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Release date:	August 2015
First published:	2014
Editors:	Andreas Oestreicher • Markus Hammer
Dimensions:	235 x 155 x 9mm (L x W x T)
Format:	Paperback
Pages:	150
Edition:	Softcover reprint of the original 1st ed. 2014
ISBN-13:	978-3-319-03381-5
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > International law > Public international law > International economic & trade law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General Books > Money & Finance > Public finance > Taxation Promotions
LSN:	3-319-03381-6
Barcode:	9783319033815

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