找回密码
 To register

QQ登录

只需一步,快速开始

扫一扫,访问微社区

Titlebook: Taxation of Income from Domestic and Cross-border Collective Investment; A Qualitative and Qu Andreas Oestreicher,Markus Hammer Book 2014 S

[复制链接]
查看: 43452|回复: 35
发表于 2025-3-21 16:09:25 | 显示全部楼层 |阅读模式
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Titlebook: Taxation of Income from Domestic and Cross-border Collective Investment; A Qualitative and Qu Andreas Oestreicher,Markus Hammer Book 2014 S
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
doihttps://doi.org/10.1007/978-3-319-00449-5
isbn_softcover978-3-319-03381-5
isbn_ebook978-3-319-00449-5
copyrightSpringer International Publishing Switzerland 2014
The information of publication is updating

书目名称Taxation of Income from Domestic and Cross-border Collective Investment影响因子(影响力)




书目名称Taxation of Income from Domestic and Cross-border Collective Investment影响因子(影响力)学科排名




书目名称Taxation of Income from Domestic and Cross-border Collective Investment网络公开度




书目名称Taxation of Income from Domestic and Cross-border Collective Investment网络公开度学科排名




书目名称Taxation of Income from Domestic and Cross-border Collective Investment被引频次




书目名称Taxation of Income from Domestic and Cross-border Collective Investment被引频次学科排名




书目名称Taxation of Income from Domestic and Cross-border Collective Investment年度引用




书目名称Taxation of Income from Domestic and Cross-border Collective Investment年度引用学科排名




书目名称Taxation of Income from Domestic and Cross-border Collective Investment读者反馈




书目名称Taxation of Income from Domestic and Cross-border Collective Investment读者反馈学科排名




单选投票, 共有 0 人参与投票
 

0票 0%

Perfect with Aesthetics

 

0票 0%

Better Implies Difficulty

 

0票 0%

Good and Satisfactory

 

0票 0%

Adverse Performance

 

0票 0%

Disdainful Garbage

您所在的用户组没有投票权限
发表于 2025-3-21 23:41:11 | 显示全部楼层
第100961主题贴--第2楼 (沙发)
发表于 2025-3-22 03:38:28 | 显示全部楼层
板凳
发表于 2025-3-22 07:01:37 | 显示全部楼层
第4楼
发表于 2025-3-22 09:46:44 | 显示全部楼层
5楼
发表于 2025-3-22 12:59:47 | 显示全部楼层
6楼
发表于 2025-3-22 18:01:15 | 显示全部楼层
7楼
发表于 2025-3-22 22:28:49 | 显示全部楼层
8楼
发表于 2025-3-23 02:04:02 | 显示全部楼层
9楼
发表于 2025-3-23 06:35:50 | 显示全部楼层
10楼
 关于派博传思  派博传思旗下网站  友情链接
派博传思介绍 公司地理位置 论文服务流程 影响因子官网 SITEMAP 大讲堂 北京大学 Oxford Uni. Harvard Uni.
发展历史沿革 期刊点评 投稿经验总结 SCIENCEGARD IMPACTFACTOR 派博系数 清华大学 Yale Uni. Stanford Uni.
|Archiver|手机版|小黑屋| 派博传思国际 ( 京公网安备110108008328) GMT+8, 2025-6-5 20:10
Copyright © 2001-2015 派博传思   京公网安备110108008328 版权所有 All rights reserved
快速回复 返回顶部 返回列表