| 书目名称 | Taxation of Income from Domestic and Cross-border Collective Investment | | 副标题 | A Qualitative and Qu | | 编辑 | Andreas Oestreicher,Markus Hammer | | 视频video | | | 概述 | Tax treatment of investment income including the legal framework conditions is examined in an international comparison.Distinguishes between the tax consequences to be considered at the various taxati | | 图书封面 |  | | 描述 | 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. | | 出版日期 | Book 2014 | | 关键词 | Collective investment; Effective tax burden; Income taxation; International comparison; Investment funds | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-319-00449-5 | | isbn_softcover | 978-3-319-03381-5 | | isbn_ebook | 978-3-319-00449-5 | | copyright | Springer International Publishing Switzerland 2014 |
The information of publication is updating
|
|
发表于 2025-3-21 16:09:25
