Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download The Taxation Of Collective Investment Institutions full books in PDF, epub, and Kindle. Read online The Taxation Of Collective Investment Institutions ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (183 download)
Download or read book The Taxation of collective investment institutions written by and published by . This book was released on 1978 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Taxation of Collective Investment Institutions written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1977 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Organisation for Economic Co-operation and Development
Publisher :
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4.:/5 (633 download)
Download or read book Taxation of Collective Investment Institutions, 1977 written by Organisation for Economic Co-operation and Development and published by . This book was released on 1977 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OCSE = OECD.
Publisher :
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4.:/5 (119 download)
Download or read book THE TAXATION OF COLLECTIVE INVESTMENT INSTITUTIONS 1977... written by OCSE = OECD. and published by . This book was released on 1978 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andreas Oestreicher
Publisher : Springer Science & Business Media
ISBN 13 : 3319004492
Total Pages : 170 pages
Book Rating : 4.3/5 (19 download)
Download or read book Taxation of Income from Domestic and Cross-border Collective Investment written by Andreas Oestreicher and published by Springer Science & Business Media. This book was released on 2013-07-30 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Stephen Newcombe
Publisher : Tolley
ISBN 13 : 9780754554080
Total Pages : 702 pages
Book Rating : 4.5/5 (54 download)
Download or read book Tolley's Taxation of Collective Investment written by Stephen Newcombe and published by Tolley. This book was released on 2016-12-05 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its fourth edition, Tolley's Taxation of Collective Investment has been fully updated to provide useful advice and wide-ranging coverage on the taxation of collective investment vehicles and investors in those vehicles.The user-friendly, practical title explains in clear detail the taxation of the different collective investment vehicles available and examines the taxation issues affecting investors in the schemes as well as considering the taxation of holders of life policies, pension fund investors, ISAs and PAIFs.The book also explains the different investment possibilities available from collective investment and the tax implications for the investor, thereby assisting in structuring such investment in the most tax-efficient manner.The authors, who are all experts in their respective fields, are drawn from leading accountancy firms, City law firms, investment management industry trade bodies and the financial services industry itself. The consultant editor, Stephen Newcombe, has wide experience of this area, formerly as an external adviser and currently working in the industry. Stephen also contributed to the tax work of several industry bodies including chairing the AUTIF and IMA tax committees.This is an invaluable handbook for those who work in the area of investment management, both within the industry and outside of it, including tax accountants and solicitors.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264172882
Total Pages : 172 pages
Book Rating : 4.2/5 (641 download)
Download or read book Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions written by OECD and published by OECD Publishing. This book was released on 1999-05-04 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
ISBN 13 : 904119679X
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)
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.
Author : Mark St Giles
Publisher : John Wiley & Sons
ISBN 13 : 0470856963
Total Pages : 390 pages
Book Rating : 4.4/5 (78 download)
Download or read book Managing Collective Investment Funds written by Mark St Giles and published by John Wiley & Sons. This book was released on 2005-01-21 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Collective Investment Funds is a practical introduction to collective investment funds and their management, drawing on the experience of the authors in both developed and emerging markets. It identifies best practice internationally and also highlights the challenges of regulating and operating collective investment funds in new and emerging markets and explores how these can be met. Written for practitioners and regulators new to the collective investment funds business, it explores every aspect of a fund's structure and operation: from how it is valued and priced through to the importance of its regulatory, fiscal and accounting regimes and finally the effect these can have on market development. Provides a comprehensive review of collective investment fund operations Examines key factors in building a successful investment fund business Contains practical examples, questions and case studies illustrating current developments in the industry worldwide
Download or read book Collective Investment Funds written by and published by . This book was released on 1992 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Justin Dabner
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (13 download)
Download or read book Pass Through Taxation of Collective Investment Funds - A Misguided Exception? written by Justin Dabner and published by . This book was released on 2015 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary vehicles used ...
Author : Irlande. Oireachtas. Joint Committee on the Secondary Legislation of the European Communities. 02
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (846 download)
Download or read book Application to Collective Investment Institutions of Proposed Harmonisation of Systems of Company Taxation and of Withholding Taxes on Dividends written by Irlande. Oireachtas. Joint Committee on the Secondary Legislation of the European Communities. 02 and published by . This book was released on 1979 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Susan McCready
Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.:/5 (852 download)
Download or read book The Taxation of Investment Returns Arising in Collective Investment Schemes as Compared to Hedge Funds written by Susan McCready and published by . This book was released on 2006 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Coates, IV (John C.)
Publisher :
ISBN 13 :
Total Pages : 79 pages
Book Rating : 4.:/5 (129 download)
Download or read book Reforming the Taxation and Regulation of Mutual Funds written by Coates, IV (John C.) and published by . This book was released on 2009 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most Americans invest through mutual funds. A comparison of US tax and securities law governing mutual funds with laws governing other collective investments, in both the US and in the EU, shows: (a) the US fund industry continues to be the world leader, but now lags domestic and foreign competitors, primarily because of US tax and securities law; (b) mutual funds are taxed less favorably and regulated more extensively in the US than direct investments or other collective investments, including alternatives available only to wealthy investors; (c) the structure of US regulation - numerous proscriptive bright-line rules written nearly 70 years ago, subject to SEC exemptions - makes success of US mutual funds dependent on the resources, responsiveness and flexibility of the SEC; (d) while the high-level formal framework for mutual funds in the EU is as or more restrictive and inflexible in most respects than the Investment Company Act, competitive pressures in the EU constrain supervisors in EU countries to be more flexible in adopting implementing regulations, and EU regulators have greater resources and are more responsive than the SEC, which could achieve the same flexibility and responsiveness through exemptive orders but has been unwilling or unable to do so in a timely fashion. The paper discusses a number of reforms to improve the treatment of middle class investments, including improvements in mutual fund taxation, ways to enhance the flexibility and resources of US fund regulators, modifications of the existing ban on asymmetric advisor compensation and the exclusion of foreign funds, and unjustified disparities in the treatment of mutual funds and mutual fund substitutes.
Author :
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.F/5 ( download)
Download or read book Managing Money written by and published by . This book was released on 1990 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Antonio Garrigues
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (247 download)
Download or read book A Guide to Business in Spain written by Antonio Garrigues and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark Brabazon
Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.1/5 (84 download)
Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
