Taxation of Income from Domestic and Cross-border Collective Investment

A Qualitative and Quantitative Comparison

Nonfiction, Reference & Language, Law, International, Business & Finance, Finance & Investing, Taxation
Cover of the book Taxation of Income from Domestic and Cross-border Collective Investment by , Springer International Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9783319004495
Publisher: Springer International Publishing Publication: July 30, 2013
Imprint: Springer Language: English
Author:
ISBN: 9783319004495
Publisher: Springer International Publishing
Publication: July 30, 2013
Imprint: Springer
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Springer International Publishing

Cover of the book Eye Tracking Methodology by
Cover of the book Global Space Governance: An International Study by
Cover of the book Advanced Ceramic and Metallic Coating and Thin Film Materials for Energy and Environmental Applications by
Cover of the book Survivors of Childhood and Adolescent Cancer by
Cover of the book Resistance to Immunotoxins in Cancer Therapy by
Cover of the book Further Advances in Pragmatics and Philosophy: Part 2 Theories and Applications by
Cover of the book Integrated Early Childhood Behavioral Health in Primary Care by
Cover of the book Psychoanalyzing the Left and Right after Donald Trump by
Cover of the book Surgical Pathology of Liver Tumors by
Cover of the book From Groups to Categorial Algebra by
Cover of the book History as a Science and the System of the Sciences by
Cover of the book Energy and Matter Fluxes of a Spruce Forest Ecosystem by
Cover of the book Measurements of the X c and X b Quarkonium States in pp Collisions with the ATLAS Experiment by
Cover of the book Local Leadership in a Global Era by
Cover of the book Microbial Applications Vol.1 by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy