Taxation of Income from Domestic and Cross-border Collective Investment

A Qualitative and Quantitative Comparison

Editors: Oestreicher, Andreas, Hammer, Markus (Eds.)

  • 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​
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eBook $99.00
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  • ISBN 978-3-319-00449-5
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Hardcover $129.00
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-00448-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $129.00
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-03381-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

Table of contents (3 chapters)

Buy this book

eBook $99.00
price for USA (gross)
  • ISBN 978-3-319-00449-5
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $129.00
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-00448-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $129.00
price for USA
valid through November 5, 2017
  • ISBN 978-3-319-03381-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Taxation of Income from Domestic and Cross-border Collective Investment
Book Subtitle
A Qualitative and Quantitative Comparison
Editors
  • Andreas Oestreicher
  • Markus Hammer
Copyright
2014
Publisher
Springer International Publishing
Copyright Holder
Springer International Publishing Switzerland
eBook ISBN
978-3-319-00449-5
DOI
10.1007/978-3-319-00449-5
Hardcover ISBN
978-3-319-00448-8
Softcover ISBN
978-3-319-03381-5
Edition Number
1
Number of Pages
XX, 150
Topics