Taxation of Regulated Investment Companies and Their Shareholders

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Author :
Publisher : Warren Gorham & Lamont
ISBN 13 : 9780791337639
Total Pages : pages
Book Rating : 4.3/5 (376 download)

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Book Synopsis Taxation of Regulated Investment Companies and Their Shareholders by : Susan A. Johnston

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Investment Fund Taxation

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 904119679X
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Investment Fund Taxation by : Werner Haslehner

Download or read book Investment Fund Taxation written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2017-04-24 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.

Taxation of U.S. Investment Partnerships and Hedge Funds

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 0470642580
Total Pages : 309 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis Taxation of U.S. Investment Partnerships and Hedge Funds by : Navendu P. Vasavada

Download or read book Taxation of U.S. Investment Partnerships and Hedge Funds written by Navendu P. Vasavada and published by John Wiley & Sons. This book was released on 2010-07-13 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

Tax-aware Investment Management

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Publisher :
ISBN 13 : 9780470883761
Total Pages : 301 pages
Book Rating : 4.8/5 (837 download)

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Book Synopsis Tax-aware Investment Management by : Douglas S. Rogers

Download or read book Tax-aware Investment Management written by Douglas S. Rogers and published by . This book was released on 2006 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Illustrates how investment strategies for tax-exempt accounts don't work for individuals subject to taxes. Offers techniques for comparing tax-efficiency of mutual funds, hedge funds, and investment managers, and presents more-sophisticated strategies for offsetting gains against losses in wealth planning, portfolio management, and estate planning. Includes results of historical research, 100 tables and charts"--Provided by publisher.

Basis of Assets

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Basis of Assets by : United States. Internal Revenue Service

Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effects of Taxation

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Author :
Publisher : Boston : Graduate School of Business Administration, Harvard University
ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Effects of Taxation by : John Keith Butters

Download or read book Effects of Taxation written by John Keith Butters and published by Boston : Graduate School of Business Administration, Harvard University. This book was released on 1953 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Taxation and Financial Decisions

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Publisher : Springer Science & Business Media
ISBN 13 : 3642032842
Total Pages : 415 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis Business Taxation and Financial Decisions by : Deborah Schanz

Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.

Wall Street Secrets for Tax-Efficient Investing

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Publisher : Bloomberg Press
ISBN 13 : 9781576600887
Total Pages : 259 pages
Book Rating : 4.6/5 (8 download)

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Book Synopsis Wall Street Secrets for Tax-Efficient Investing by : Robert N. Gordon

Download or read book Wall Street Secrets for Tax-Efficient Investing written by Robert N. Gordon and published by Bloomberg Press. This book was released on 2001-11-01 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: When looking at a monthly brokerage statement, an investor’s eyes go straight to the bottom line—the account value. But there’s a catch. If you have big gains and decide to play it safe and take some of that money off the table, taxes will take a hefty chunk of those profits. Brokerage firms know how to handle such risk for their own accounts, hedging holdings, for example, to iron out volatility instead of incurring taxable capital gains. Savvy individual investors can use the same techniques to protect themselves. In this indispensable guide, Robert Gordon, a Wall Street veteran, shares the strategies of an insider to demonstrate how you can use the tax laws to your advantage. Written in plain English, this book explains federal and state tax considerations that investors need to know to make the most tax-efficient choices and to protect their portfolios. The emphasis is on practical application, aimed at guiding you to specific, accessible tax-saving goals without having to wrestle down the entire Internal Revenue Code. Thanks to the talents of Gordon and respected journalist Jan M. Rosen, this book is clearly organized along transactional lines, offering easy entry for busy readers and allowing investors to zero in on a powerful array of proven, tax-minimizing techniques and strategies. By the time you finish reading Wall Street Secrets for Tax-Efficient Investing, you will be on your way to reducing your tax bite to a nibble and enjoying the full benefit of your investment earnings.

Investment Taxation

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Author :
Publisher : McGraw Hill Professional
ISBN 13 : 9780071396967
Total Pages : 478 pages
Book Rating : 4.3/5 (969 download)

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Book Synopsis Investment Taxation by : Arlene Mary Hibschweiler

Download or read book Investment Taxation written by Arlene Mary Hibschweiler and published by McGraw Hill Professional. This book was released on 2003 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description

Stocks, Bonds & Taxes

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Publisher :
ISBN 13 : 9781732885530
Total Pages : 428 pages
Book Rating : 4.8/5 (855 download)

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Book Synopsis Stocks, Bonds & Taxes by : Phillip B. Chute

Download or read book Stocks, Bonds & Taxes written by Phillip B. Chute and published by . This book was released on 2020-06-19 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Energy and Environmental Project Finance Law and Taxation

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Publisher :
ISBN 13 :
Total Pages : 1030 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Energy and Environmental Project Finance Law and Taxation by : Andrea Kramer

Download or read book Energy and Environmental Project Finance Law and Taxation written by Andrea Kramer and published by . This book was released on 2010-12-09 with total page 1030 pages. Available in PDF, EPUB and Kindle. Book excerpt: Energy and Environmental Project Finance Law and Taxation: New Investment Techniques provides practitioners with a useful and comprehensive discussion of energy and environmental project finance as it is developing and where it is going in light of new legal and tax rules. This is the first time that internationally recognized lawyers and economists share their knowledge, expertise, and insights in this important and growing industry. Energy and Environmental Project Finance Law and Taxation examines cutting edge techniques and analyses the recent tax and legal developments coming out of Washington, all of which are revolutionizing the investment in and financing of energy and environmental projects. Written for practitioners and laymen alike, Energy and Environmental Project Finance Law and Taxation arms the reader with crucial knowledge about structuring and financing conventional, renewable, green financing, and alternative energy projects. It addresses carbon financing, green power, and traditional and new technologies, including nuclear power, wind, photovoltaic, solar, geothermal, biomass, and the new generation of nuclear power. This book also addresses the risks involved in structuring and financing these new technologies; ways to hedge these risks; and how to monetize the tax credits available for renewable energy projects.

Capital Gains, Minimal Taxes

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Publisher : Fairmark Press Inc.
ISBN 13 : 0967498112
Total Pages : 322 pages
Book Rating : 4.9/5 (674 download)

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Book Synopsis Capital Gains, Minimal Taxes by : Kaye A. Thomas

Download or read book Capital Gains, Minimal Taxes written by Kaye A. Thomas and published by Fairmark Press Inc.. This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.

Tax Policy and Investment

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Publisher : American Enterprise Institute
ISBN 13 : 9780844770864
Total Pages : 94 pages
Book Rating : 4.7/5 (78 download)

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Book Synopsis Tax Policy and Investment by : Kevin A. Hassett

Download or read book Tax Policy and Investment written by Kevin A. Hassett and published by American Enterprise Institute. This book was released on 1999 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Fundamentals of Municipal Bonds

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Publisher : John Wiley & Sons
ISBN 13 : 1118166841
Total Pages : 326 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis The Fundamentals of Municipal Bonds by : SIFMA

Download or read book The Fundamentals of Municipal Bonds written by SIFMA and published by John Wiley & Sons. This book was released on 2011-10-25 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive new edition of the most trusted book on municipal bonds As of the end of 1998, municipal bonds, issued by state or local governments to finance public works programs, such as the building of schools, streets, and electrical grids, totaled almost $1.5 trillion in outstanding debt, a number that has only increased over time. The market for these bonds is comprised of many types of professionals—investment bankers, underwriters, traders, analysts, attorneys, rating agencies, brokers, and regulators—who are paid interest and principal according to a fixed schedule. Intended for investment professionals interested in how US municipal bonds work, The Fundamentals of Municipal Bonds, Sixth Edition explains the bond contract and recent changes in this market, providing investors with the information and tools they need to make bonds reliable parts of their portfolios. The market is very different from when the fifth edition was published more than ten years ago, and this revision reasserts Fundamentals of Municipal Bonds as the preeminent text in the field Explores the basics of municipal securities, including the issuers, the primary market, and the secondary market Key areas, such as investing in bonds, credit analysis, interest rates, and regulatory and disclosure requirements, are covered in detail This revised edition includes appendixes, a glossary, and a list of financial products related to applying the fundamentals of municipal bonds An official book of the Securities Industry and Financial Markets Association (SIFMA) With today's financial market in recovery and still highly volatile, investors are looking for a safe and steady way to grow their money without having to invest in stocks. The bond market has always been a safe haven, although confusing new bonds and bond funds make it increasingly difficult for unfamiliar investors to decide on the most suitable fixed income investments.

Taxation of Investment Funds in the European Union

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Publisher : IBFD
ISBN 13 : 9076078750
Total Pages : 427 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Taxation of Investment Funds in the European Union by : Tomi Viitala

Download or read book Taxation of Investment Funds in the European Union written by Tomi Viitala and published by IBFD. This book was released on 2005 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Law Design and Drafting, Volume 1

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Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)

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Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi

Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

The Effects of Taxation on Multinational Corporations

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Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.