Taxation of income from domestic and cross-border collective investment [electronic resource] : a qualitative and quantitative comparison / Oestreicher Andreas, Hammer Markus, Editors.
Andreas, Oestreicher, editor of compilation.; Markus, Hammer, editor of compilation.
2013
HJ4631
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Title Taxation of income from domestic and cross-border collective investment [electronic resource] : a qualitative and quantitative comparison / Oestreicher Andreas, Hammer Markus, Editors.
ISBN 9783319004495 electronic book
3319004492 electronic book
9783319004488
DOI https://doi.org/10.1007/978-3-319-00449-5
Published Cham : Springer, [2013]
Copyright ©2014
Language English
Description 1 online resource (xx, 150 pages) : illustrations
Other Standard Identifiers 10.1007/978-3-319-00449-5 doi
Call Number HJ4631
Dewey Decimal Classification 343.05/26
Summary 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.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Description based on online resource; title from PDF title page (SpringerLink, viewed August 20, 2013).
Added Author Andreas, Oestreicher, editor of compilation.
Markus, Hammer, editor of compilation.
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Introduction
Analysis
Country summaries.

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