Coverart for item
The Resource Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Oestreicher Andreas, Hammer Markus, Editors, (electronic book)

Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Oestreicher Andreas, Hammer Markus, Editors, (electronic book)

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
Oestreicher Andreas, Hammer Markus, Editors
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
Cataloging source
GW5XE
Dewey number
343.05/26
Illustrations
illustrations
Index
no index present
LC call number
HJ4631
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Andreas, Oestreicher
  • Markus, Hammer
http://library.link/vocab/subjectName
  • Investments
  • Taxation
Label
Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Oestreicher Andreas, Hammer Markus, Editors, (electronic book)
Instantiates
Publication
Copyright
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 2.
  • Analysis
  • 2.1.
  • Contextual Basis
  • 2.1.1.
  • Overview of Relevant Structures in Investment Taxation
  • 2.1.2.
  • Fund Types and Taxation
  • 2.1.3.
  • Agreement Entitlement of Funds
  • 1.
  • 2.2.
  • Taxation of Income from Investment Funds
  • 2.2.1.
  • Overview
  • 2.2.2.
  • Taxation Consequences at Asset Level
  • 2.2.3.
  • Consequences of Taxation at the Fund Vehicle Level (Fund Level)
  • 2.2.4.
  • Consequences of Taxation at Investor Level
  • Introduction
  • 2.2.5.
  • Concluding Remarks on Investment Taxation in the Domestic Case
  • 2.2.6.
  • Taxation of Income from the Disposal of Fund Units
  • 2.2.7.
  • Draft Reform Proposal for Public Fund Investment Taxation in Germany
  • 2.3.
  • Quantitative Comparison of Tax Burdens
  • 2.3.1.
  • Overview
  • 1.1.
  • 2.3.2.
  • Research Methods
  • 2.3.3.
  • Model Assumptions
  • 2.3.4.
  • Discussion of Calculation Results
  • 2.3.5.
  • Analysis of the Tax Effects Linked to the German Draft Reform Proposal
  • 2.4.
  • Summary .
  • Motivation .
  • 2.5.
  • Annexes
  • 1.2.
  • Subject Matter of the Investigation and Definitions
  • 1.3.
  • Approach
Control code
SPR856631515
Dimensions
unknown
Extent
1 online resource (xx, 150 pages)
File format
unknown
Form of item
online
Isbn
9783319004495
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1007/978-3-319-00449-5
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Reproduction note
Electronic resource.
Sound
unknown sound
Specific material designation
remote
Label
Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison, Oestreicher Andreas, Hammer Markus, Editors, (electronic book)
Publication
Copyright
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 2.
  • Analysis
  • 2.1.
  • Contextual Basis
  • 2.1.1.
  • Overview of Relevant Structures in Investment Taxation
  • 2.1.2.
  • Fund Types and Taxation
  • 2.1.3.
  • Agreement Entitlement of Funds
  • 1.
  • 2.2.
  • Taxation of Income from Investment Funds
  • 2.2.1.
  • Overview
  • 2.2.2.
  • Taxation Consequences at Asset Level
  • 2.2.3.
  • Consequences of Taxation at the Fund Vehicle Level (Fund Level)
  • 2.2.4.
  • Consequences of Taxation at Investor Level
  • Introduction
  • 2.2.5.
  • Concluding Remarks on Investment Taxation in the Domestic Case
  • 2.2.6.
  • Taxation of Income from the Disposal of Fund Units
  • 2.2.7.
  • Draft Reform Proposal for Public Fund Investment Taxation in Germany
  • 2.3.
  • Quantitative Comparison of Tax Burdens
  • 2.3.1.
  • Overview
  • 1.1.
  • 2.3.2.
  • Research Methods
  • 2.3.3.
  • Model Assumptions
  • 2.3.4.
  • Discussion of Calculation Results
  • 2.3.5.
  • Analysis of the Tax Effects Linked to the German Draft Reform Proposal
  • 2.4.
  • Summary .
  • Motivation .
  • 2.5.
  • Annexes
  • 1.2.
  • Subject Matter of the Investigation and Definitions
  • 1.3.
  • Approach
Control code
SPR856631515
Dimensions
unknown
Extent
1 online resource (xx, 150 pages)
File format
unknown
Form of item
online
Isbn
9783319004495
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1007/978-3-319-00449-5
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Reproduction note
Electronic resource.
Sound
unknown sound
Specific material designation
remote

Library Locations

Processing Feedback ...