rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Taxation of Income from Domestic and Cross-border Collective Investment
    sub title: A Qualitative and Quantitative Comparison
  name:
    name part: Oestreicher, Andreas.
    role:
      role term: editor.
  name:
    name part: Hammer, Markus.
    role:
      role term: editor.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2014
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XX, 150 p. online resource.
  abstract: 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.
  table of contents: Introduction -- Analysis -- Country summaries.
  note: edited by Andreas Oestreicher, Markus Hammer.
  subject:
    topic: Law
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Private international law
  subject:
    topic: Conflict of laws
  subject:
    topic: International law
  subject:
    topic: Comparative law
  subject:
    topic: Public finance
  subject:
    topic: Trade
  subject:
    topic: Law
  subject:
    topic: International Economic Law, Trade Law
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: Private International Law, International & Foreign Law, Comparative Law
  subject:
    topic: Financial Law/Fiscal Law
  classification: K3820-3836
  classification: 343.07
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783319004495
  identifier: http://dx.doi.org/10.1007/978-3-319-00449-5
  record info:
    record creation date: 130730
    record change date: 20151218121346.0
    record identifier: 978-3-319-00449-5