Taxation of Income from Domestic and Cross-border Collective Investment
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 t
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Taxation of Income from Domestic and Cross-border Collective Investment A Qualitative and Quantitative Comparison
Taxation of Income from Domestic and Cross-border Collective Investment
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Andreas Oestreicher • Markus Hammer Editors
Taxation of Income from Domestic and Cross-border Collective Investment A Qualitative and Quantitative Comparison
Prepared by Andreas Oestreicher and Sebastian Bause
With support contributed by Anne H€ ofner, Timm Klare, Reinald Koch, Jens Prassel, Florian Schmiedl, and Dirk Stiefel
Editors Andreas Oestreicher Faculty of Economic Sciences, Business Administration, Tax Division University of G€ottingen G€ottingen Germany
Markus Hammer Wirtschaftspr€ ufungsgesellschaft, Financial Services Tax PricewaterhouseCoopers AG Frankfurt am Main Germany
ISBN 978-3-319-00448-8 ISBN 978-3-319-00449-5 (eBook) DOI 10.1007/978-3-319-00449-5 Springer Cham Heidelberg New York Dordrecht London Library of Congress Control Number: 2013943917 # Springer International Publishing Switzerland 2014 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer ScienceþBusiness Media (www.springer.com)
Preface
Collective investment is a form of joint participation in shared assets. Unlike a direct investment where securities or other assets are acquired directly by the investor, in th
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