Taxation Of Income From Domestic And Cross Border Collective Investment
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Taxation Of Income From Domestic And Cross Border Collective Investment
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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.
Taxation Of Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1999-05-04
Taxation Of Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-05-04 with categories.
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries.
Taxation Of Cross Border Portfolio Investment
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Author :
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 1999
Taxation Of Cross Border Portfolio Investment written by and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institution
Taxation Of Investment Funds In The European Union
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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.
International Tax
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Author : Michael Honiball
language : en
Publisher: Siber Ink
Release Date : 2011-03-15
International Tax written by Michael Honiball and has been published by Siber Ink this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-15 with Business & Economics categories.
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
The Taxation Of Collective Investment Institutions
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
Release Date : 1977
The Taxation Of Collective Investment Institutions written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center] this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Report on the taxation of investment funds and mutual trusts. The coverage of the report is limited to investment in shares and fixed-interest securities and to the levying of income tax, capital gains tax and deductions at source to which the proceeds are liable.
Taxing Portfolio Income In Global Financial Markets
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Author : Doron Herman
language : en
Publisher: IBFD
Release Date : 2002
Taxing Portfolio Income In Global Financial Markets written by Doron Herman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Double taxation categories.
Ucits And Taxation
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Author : Raymond Adema
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-01
Ucits And Taxation written by Raymond Adema and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Law categories.
This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.
Switzerland In International Tax Law
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Author : Xavier Oberson
language : en
Publisher: IBFD
Release Date : 2011
Switzerland In International Tax Law written by Xavier Oberson and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Luxembourg In International Tax
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Author : Marc Schmitz
language : en
Publisher:
Release Date : 2015
Luxembourg In International Tax written by Marc Schmitz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.