Taxation And Investment
DOWNLOAD
Download Taxation And Investment PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Taxation And Investment book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Taxation Of Investment Funds In The European Union
DOWNLOAD
Author : Tomi Viitala
language : en
Publisher: IBFD
Release Date : 2005
Taxation Of Investment Funds In The European Union written by Tomi Viitala and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Capital gains tax categories.
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Taxation Of Investment Derivatives
DOWNLOAD
Author : Antti Laukkanen
language : en
Publisher: IBFD
Release Date : 2007
Taxation Of Investment Derivatives written by Antti Laukkanen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Bonds categories.
This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Effects Of Taxation
DOWNLOAD
Author : John Keith Butters
language : en
Publisher: Boston : Graduate School of Business Administration, Harvard University
Release Date : 1953
Effects Of Taxation written by John Keith Butters and has been published by Boston : Graduate School of Business Administration, Harvard University this book supported file pdf, txt, epub, kindle and other format this book has been release on 1953 with Income tax categories.
Tax Policy And Investment
DOWNLOAD
Author : Kevin A. Hassett
language : en
Publisher: American Enterprise Institute
Release Date : 1999
Tax Policy And Investment written by Kevin A. Hassett and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.
Investment Taxation
DOWNLOAD
Author : Arlene Mary Hibschweiler
language : en
Publisher: McGraw Hill Professional
Release Date : 2003
Investment Taxation written by Arlene Mary Hibschweiler and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
Publisher Description
Taxation Of Income From Domestic And Cross Border Collective Investment
DOWNLOAD
Author : Andreas Oestreicher
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-07-30
Taxation Of Income From Domestic And Cross Border Collective Investment written by Andreas Oestreicher and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-30 with Law categories.
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.
The Financing And Taxation Of U S Direct Investment Abroad
DOWNLOAD
Author : Harry Huizinga
language : en
Publisher: World Bank Publications
Release Date :
The Financing And Taxation Of U S Direct Investment Abroad written by Harry Huizinga and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Investment Tax Facts
DOWNLOAD
Author : Cameron Watson
language : en
Publisher:
Release Date : 2007
Investment Tax Facts written by Cameron Watson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Investments categories.
After a period of relative calm over recent years, 2007 saw the implementation of a swath of tax changes in the investment area such as the much-debated Fair Dividend Rate (FDR) regime, as well as Kiwisaver and the new rules for managed funds. Author Cameron Watson, Chief Investment Officer at ABN AMRO Craigs, said "the idea of the book is to provide personal investors with an overview of the main aspects of tax on investments. The wording is general and the emphasis is on explaining how the tax rules work in practice, rather than on providing a dissertation on the intricacies of tax legislation. Jargon and technical detail has been kept to a minimum."
How Taxation Affects Foreign Direct Investment
DOWNLOAD
Author : Joosung Jun
language : en
Publisher: World Bank Publications
Release Date : 1994
How Taxation Affects Foreign Direct Investment written by Joosung Jun and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Direkte investeringer categories.
Taxation Of Regulated Investment Companies And Their Shareholders
DOWNLOAD
Author : Susan A. Johnston
language : en
Publisher: Warren Gorham & Lamont
Release Date : 1999-01-01
Taxation Of Regulated Investment Companies And Their Shareholders written by Susan A. Johnston and has been published by Warren Gorham & Lamont this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-01-01 with Mutual funds categories.