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

Author:   Andreas Oestreicher ,  Markus Hammer
Publisher:   Springer International Publishing AG
Edition:   Softcover reprint of the original 1st ed. 2014
ISBN:  

9783319033815


Pages:   150
Publication Date:   08 August 2015
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Our Price $206.97 Quantity:  
Add to Cart

Share |

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


Add your own review!

Overview

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.

Full Product Details

Author:   Andreas Oestreicher ,  Markus Hammer
Publisher:   Springer International Publishing AG
Imprint:   Springer International Publishing AG
Edition:   Softcover reprint of the original 1st ed. 2014
Dimensions:   Width: 15.50cm , Height: 0.90cm , Length: 23.50cm
Weight:   2.701kg
ISBN:  

9783319033815


ISBN 10:   3319033816
Pages:   150
Publication Date:   08 August 2015
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions
Latest Reading Guide

Aorrng

Shopping Cart
Your cart is empty
Shopping cart
Mailing List