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Law - International, Foreign and Comparative Law | Taxation of Income from Domestic and Cross-border Collective Investment - A Qualitative and Quantitative

Taxation of Income from Domestic and Cross-border Collective Investment

A Qualitative and Quantitative Comparison

Prepared by Andreas Oestreicher and Sebastian Bause; With support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedel, and Dirk Stiefel

Oestreicher, Andreas, Hammer, Markus (Eds.)

2014, XX, 150 p. 7 illus., 6 illus. in color.

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  • 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 taxation levels (assets, collective investment, and investor)
  • Country summaries provide a brief description of the taxation systems, the legal bases, and taxation at fund and investor level, given in table form, ordered country by country​
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.

Content Level » Research

Keywords » Collective investment - Effective tax burden - Income taxation - International comparison - Investment funds

Related subjects » Accounting, Auditing & Taxation - International, Foreign and Comparative Law - Law

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