图书名称：Taxation of Income from Domestic and Cross-border Collective Investment
作者：Andreas Oestreicher, Markus Hammer (auth.), Oestreicher Andreas, Hammer Markus (eds.)
出版社：Springer International Publishing
出版时间：2014
语言：English
图书描述：The Fund Reporting Cloud(R) 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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