The Taxation of Private Investment

Part 1 General principles of investment and taxation: return, taxation and the time value of money; commonly used investment vehicles; main taxes levied on private investment income; taxation of commonly used investment vehicles; tax optimisation techniques and strategies; conclusions. Part 2 Country-by-country analysis: favourable and unfavourable features of national tax law; taxation of individuals; taxation of common investments; taxation of futures and options; taxation of foreign exchange operations; taxation of investment funds; taxation of optimisation techniques; deductiblitiy of losses and expenses.