Taxation of Income from Domestic and Cross-border Collective Investment A Qualitative and Quantitative Comparison /

• Corporate Author: SpringerLink (Online service)
• Other Authors: Oestreicher, Andreas (Editor), Hammer, Markus (Editor)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2014.
• Subjects: Law.; Tax accounting.; Tax laws.; Private international law.; Conflict of laws.; International law.; Comparative law.; Public finance.; Trade.; International Economic Law, Trade Law.; Business Taxation/Tax Law.; Private International Law, International & Foreign Law, Comparative Law.; Financial Law/Fiscal Law.

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...