Overview
- 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?
- Includes supplementary material: sn.pub/extras
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Table of contents(3 chapters)
About this book
Editors and Affiliations
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Business Administration, Tax Division, University of Göttingen Faculty of Economic Sciences, Göttingen, Germany
Andreas Oestreicher
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Financial Services Tax, PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft, Frankfurt am Main, Germany
Markus Hammer
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
DOI: https://doi.org/10.1007/978-3-319-00449-5
Publisher: Springer Cham
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer International Publishing Switzerland 2014
Hardcover ISBN: 978-3-319-00448-8Published: 12 August 2013
Softcover ISBN: 978-3-319-03381-5Published: 08 August 2015
eBook ISBN: 978-3-319-00449-5Published: 30 July 2013
Edition Number: 1
Number of Pages: XX, 150
Topics: International Economic Law, Trade Law, Business Taxation/Tax Law, Private International Law, International & Foreign Law, Comparative Law, Financial Law/Fiscal Law