ENGLISH

Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison

By Andreas Oestreicher , Markus Hammer (auth.) , Markus Hammer (eds.)

Book information

Publisher
Springer International Publishing
Year
2014
ISBN
978-3-319-00448-8, 978-3-319-00449-5
DOI
10.1007/978-3-319-00449-5
Language
english
Format
PDF
Filesize
1 MB (1101395 bytes)
Edition
1
Pages
150\170
Orientation
yes
Scanned
yes
Time added
2013-08-10 17:35:18
Comparative Law; Financial Law/Fiscal LawInternational & Foreign LawInternational Economic LawTrade Law; Business Taxation/Tax Law; Private Inte

Description

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.

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