Taxation of Income from Domestic and Cross-border Collective Investment
A Qualitative and Quantitative Comparison
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…
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Produktdetails
Weitere Autoren: Hammer, Markus (Hrsg.)
- ISBN: 978-3-319-00449-5
- EAN: 9783319004495
- Produktnummer: 18259003
- Verlag: Springer
- Sprache: Englisch
- Erscheinungsjahr: 2013
- Plattform: PDF
- Masse: 1'485 KB
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