Coverart for item
The Resource Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Andreas Oestreicher, Markus Hammer, editors ; prepared by Andreas Oestreicher and Sebastian Bause ; with support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel

Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Andreas Oestreicher, Markus Hammer, editors ; prepared by Andreas Oestreicher and Sebastian Bause ; with support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel

Label
Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison
Title
Taxation of income from domestic and cross-border collective investment
Title remainder
a qualitative and quantitative comparison
Statement of responsibility
Andreas Oestreicher, Markus Hammer, editors ; prepared by Andreas Oestreicher and Sebastian Bause ; with support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel
Contributor
Editor
Subject
Language
eng
Summary
"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"--Provided by publisher
Cataloging source
OHX
Illustrations
illustrations
Index
no index present
LC call number
HJ4629
LC item number
.T39 2014
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Oestreicher, Andreas
  • Hammer, Markus
http://library.link/vocab/subjectName
  • Investments
  • Taxation
Label
Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Andreas Oestreicher, Markus Hammer, editors ; prepared by Andreas Oestreicher and Sebastian Bause ; with support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction -- Analysis -- Country summaries
Control code
856903461
Dimensions
24 cm
Extent
xx, 150 pages
Isbn
9783319004488
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations (chiefly color)
System control number
(OCoLC)856903461
Label
Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Andreas Oestreicher, Markus Hammer, editors ; prepared by Andreas Oestreicher and Sebastian Bause ; with support contributed by Anne Höfner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction -- Analysis -- Country summaries
Control code
856903461
Dimensions
24 cm
Extent
xx, 150 pages
Isbn
9783319004488
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations (chiefly color)
System control number
(OCoLC)856903461

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