Taxation of Income from Domestic and Cross-border Collective Investment
A Qualitative and Quantitative Comparison
Seiten
2015
|
1. Softcover reprint of the original 1st ed. 2014
Springer International Publishing (Verlag)
978-3-319-03381-5 (ISBN)
Springer International Publishing (Verlag)
978-3-319-03381-5 (ISBN)
Prepared by Andreas Oestreicher and Sebastian Bause; With support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedel, and Dirk Stiefel
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.
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.
Introduction.- Analysis.- Country summaries.
Erscheinungsdatum | 05.03.2022 |
---|---|
Zusatzinfo | XX, 150 p. |
Verlagsort | Cham |
Sprache | englisch |
Maße | 155 x 235 mm |
Gewicht | 272 g |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Schlagworte | Business Taxation/Tax Law • Collective investment • Effective Tax Burden • Financial Law/Fiscal Law • Humanities, Social Sciences and Law • Income taxation • International Comparison • International Economic Law, Trade Law • Investment funds • Private International Law, International & Foreign • Private International Law, International & Foreign |
ISBN-10 | 3-319-03381-6 / 3319033816 |
ISBN-13 | 978-3-319-03381-5 / 9783319033815 |
Zustand | Neuware |
Haben Sie eine Frage zum Produkt? |
Mehr entdecken
aus dem Bereich
aus dem Bereich
Vertrag über die Europäische Union, Vertrag über die Arbeitsweise der …
Buch | Softcover (2024)
dtv Verlagsgesellschaft
15,90 €