| 000 | 02575nam a22004575i 4500 | ||
|---|---|---|---|
| 001 | 978-3-319-00449-5 | ||
| 003 | DE-He213 | ||
| 005 | 20140220082506.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 130730s2014 gw | s |||| 0|eng d | ||
| 020 |
_a9783319004495 _9978-3-319-00449-5 |
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| 024 | 7 |
_a10.1007/978-3-319-00449-5 _2doi |
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| 050 | 4 | _aK3820-3836 | |
| 072 | 7 |
_aLBBM _2bicssc |
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| 072 | 7 |
_aLAW051000 _2bisacsh |
|
| 082 | 0 | 4 |
_a343.07 _223 |
| 100 | 1 |
_aOestreicher, Andreas. _eeditor. |
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| 245 | 1 | 0 |
_aTaxation of Income from Domestic and Cross-border Collective Investment _h[electronic resource] : _bA Qualitative and Quantitative Comparison / _cedited by Andreas Oestreicher, Markus Hammer. |
| 264 | 1 |
_aCham : _bSpringer International Publishing : _bImprint: Springer, _c2014. |
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| 300 |
_aXX, 150 p. 7 illus., 6 illus. in color. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 505 | 0 | _aIntroduction -- Analysis -- Country summaries. | |
| 520 | _aThe 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. | ||
| 650 | 0 | _aLaw. | |
| 650 | 0 | _aPublic finance. | |
| 650 | 1 | 4 | _aLaw. |
| 650 | 2 | 4 | _aInternational Economic Law, Trade Law. |
| 650 | 2 | 4 | _aBusiness Taxation/Tax Law. |
| 650 | 2 | 4 | _aPrivate International Law, International & Foreign Law, Comparative Law. |
| 650 | 2 | 4 | _aFinancial Law/Fiscal Law. |
| 700 | 1 |
_aHammer, Markus. _eeditor. |
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| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783319004488 |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-319-00449-5 |
| 912 | _aZDB-2-SHU | ||
| 999 |
_c92478 _d92478 |
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