Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison by Andreas Oestreicher and Markus Hammer
English | ISBN: 3319004484 | 2013 | PDF | 170 pages | 1 MB
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.