LEADER 02694nam 2200601Ia 450 001 9910484890303321 005 20180724001051.0 010 $a3-319-00449-2 024 7 $a10.1007/978-3-319-00449-5 035 $a(CKB)2550000001117821 035 $a(EBL)1398568 035 $a(OCoLC)858763858 035 $a(SSID)ssj0000963181 035 $a(PQKBManifestationID)11974981 035 $a(PQKBTitleCode)TC0000963181 035 $a(PQKBWorkID)10978885 035 $a(PQKB)11787208 035 $a(MiAaPQ)EBC1398568 035 $a(DE-He213)978-3-319-00449-5 035 $a(PPN)172422345 035 $a(EXLCZ)992550000001117821 100 $a20130814d2014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aTaxation of income from domestic and cross-border collective investment $ea qualitative and quantitative comparison /$fAndreas Oestreicher, Markus Hammer, editors 210 $aHeidelberg ;$aNew York $cSpringer$dc2014 215 $a1 online resource (170 p.) 300 $aDescription based upon print version of record. 311 $a3-319-00448-4 311 $a1-299-85649-7 320 $aIncludes bibliographical references and index. 327 $aIntroduction -- Analysis -- Country summaries. 330 $aThe Fund Reporting CloudŽ 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. 606 $aTaxation 606 $aIncome tax 615 0$aTaxation. 615 0$aIncome tax. 676 $a336.2 676 $a340 676 $a340.2 676 $a340.9 701 $aOestreicher$b Andreas$01229527 701 $aHammer$b Markus$0899926 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484890303321 996 $aTaxation of income from domestic and cross-border collective investment$92853960 997 $aUNINA