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Taxation of Income from Domestic and Cross-border Collective Investment

A Qualitative and Quantitative Comparison

Andreas Oestreicher editor Markus Hammer editor

Format:Paperback

Publisher:Springer International Publishing AG

Published:8th Aug '15

Currently unavailable, and unfortunately no date known when it will be back

Taxation of Income from Domestic and Cross-border Collective Investment cover

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.

ISBN: 9783319033815

Dimensions: unknown

Weight: 2701g

150 pages

Softcover reprint of the original 1st ed. 2014