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000695202 020__ $$a9783319004495 $$qelectronic book
000695202 020__ $$a3319004492 $$qelectronic book
000695202 020__ $$z9783319004488
000695202 0247_ $$a10.1007/978-3-319-00449-5$$2doi
000695202 035__ $$aSP(OCoLC)ocn856631515
000695202 035__ $$aSP(OCoLC)856631515
000695202 040__ $$aGW5XE$$erda$$epn$$cGW5XE$$dN$T$$dYDXCP$$dCOO
000695202 049__ $$aISEA
000695202 050_4 $$aHJ4631
000695202 08204 $$a343.05/26$$223
000695202 24500 $$aTaxation of income from domestic and cross-border collective investment$$h[electronic resource] :$$ba qualitative and quantitative comparison /$$cOestreicher Andreas, Hammer Markus, Editors.
000695202 264_1 $$aCham :$$bSpringer,$$c[2013]
000695202 264_4 $$c©2014
000695202 300__ $$a1 online resource (xx, 150 pages) :$$billustrations
000695202 336__ $$atext$$btxt$$2rdacontent
000695202 337__ $$acomputer$$bc$$2rdamedia
000695202 338__ $$aonline resource$$bcr$$2rdacarrier
000695202 504__ $$aIncludes bibliographical references.
000695202 5050_ $$aIntroduction -- Analysis -- Country summaries.
000695202 506__ $$aAccess limited to authorized users.
000695202 520__ $$aThe Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.
000695202 588__ $$aDescription based on online resource; title from PDF title page (SpringerLink, viewed August 20, 2013).
000695202 650_0 $$aInvestments$$xTaxation.
000695202 650_0 $$aTaxation$$xLaw and legislation.
000695202 7001_ $$aAndreas, Oestreicher,$$eeditor of compilation.
000695202 7001_ $$aMarkus, Hammer,$$eeditor of compilation.
000695202 85280 $$bebk$$hSpringerLink
000695202 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-319-00449-5$$zOnline Access
000695202 909CO $$ooai:library.usi.edu:695202$$pGLOBAL_SET
000695202 980__ $$aEBOOK
000695202 980__ $$aBIB
000695202 982__ $$aEbook
000695202 983__ $$aOnline
000695202 994__ $$a92$$bISE