Taxation of Income from Domestic and Cross-border Collective Investment : A Qualitative and Quantitative Comparison
Language: English
Published by Birkhäuser, 2015
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 108.26
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Add to basketItem description from seller
Druck auf Anfrage Neuware - Printed after ordering - 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.
Seller Inventory # 9783319033815
- Title
- Taxation of Income from Domestic and Cross-border Collective Investment : A Qualitative and Quantitative Comparison
- Author
- Markus Hammer
- Publisher
- Birkhäuser
- Publication year
- 2015
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 3319033816
- ISBN 13
- 9783319033815
- Item weight
- 271 grams
- Dimensions
- 235x155x10 mm
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| Item | 7 to 10 business days | 5 to 7 business days |
|---|---|---|
| First item | £ 29.46 | £ 37.88 |
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