Taxation of Income from Domestic and Cross-Border Collective Investment
A Qualitative and Quantitative Comparison
Oestreicher, Andreas (EDT)
Hammer, Markus (EDT)
- 出版社:Springer
- 出版年月:2013年 08月
- ISBN:9783319004488
- 装丁:HRD
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装丁について
- 言語:ENG
- 巻数・ページ数:188 p.
- 内容紹介:
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Tax treatment of investment income including the legal framework conditions is examined in an international comparison. The study examines the tax consequences at fund, asset, and investor level, covering eleven European countries, the USA, and Japan.