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 Abdominal Sepsis by
Cover of the book Current Trends in Web Engineering by
Cover of the book Team-Based Oncology Care: The Pivotal Role of Oncology Navigation by
Cover of the book Carson McCullers in the Twenty-First Century by
Cover of the book Canine and Feline Skin Cytology by
Cover of the book X-ray Nanochemistry by
Cover of the book Demography, Politics, and Partisan Polarization in the United States, 1828–2016 by
Cover of the book Storing and Transmitting Data by
Cover of the book Murray Gell-Mann and the Physics of Quarks by
Cover of the book The Political Economy of a Living Wage by
Cover of the book Biracial Families by
Cover of the book Irreversible Electroporation in Clinical Practice by
Cover of the book From Science to Society by
Cover of the book Compliance Management in Financial Industries by
Cover of the book Immanent Reasoning or Equality in Action 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