Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison by Andreas OestreicherTaxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison by Andreas Oestreicher

Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and…

EditorAndreas Oestreicher, Markus Hammer

Hardcover | August 12, 2013

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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.
Title:Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and…Format:HardcoverDimensions:180 pagesPublished:August 12, 2013Publisher:Springer International PublishingLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3319004484

ISBN - 13:9783319004488

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Table of Contents

Introduction.- Analysis.- Country summaries.