Andreas Oestreicher & Markus Hammer 
Taxation of Income from Domestic and Cross-border Collective Investment [PDF ebook] 
A Qualitative and Quantitative Comparison

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The Fund Reporting Cloud® 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.

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Introduction.- Analysis.- Country summaries.

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Limba Engleză ● Format PDF ● Pagini 150 ● ISBN 9783319004495 ● Mărime fișier 1.4 MB ● Editor Andreas Oestreicher & Markus Hammer ● Editura Springer International Publishing ● Oraș Cham ● Țară CH ● Publicat 2013 ● Descărcabil 24 luni ● Valută EUR ● ID 2772483 ● Protecție împotriva copiilor DRM social

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