The Taxation of Collective Investment Institutions

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Author :
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)

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Book Synopsis The Taxation of Collective Investment Institutions by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

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.

The Taxation of collective investment institutions

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (183 download)

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Book Synopsis The Taxation of collective investment institutions by :

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:

THE TAXATION OF COLLECTIVE INVESTMENT INSTITUTIONS 1977...

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Publisher :
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4.:/5 (119 download)

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Book Synopsis THE TAXATION OF COLLECTIVE INVESTMENT INSTITUTIONS 1977... by : OCSE = OECD.

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:

Taxation of Income from Domestic and Cross-border Collective Investment

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3319004492
Total Pages : 170 pages
Book Rating : 4.3/5 (19 download)

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Book Synopsis Taxation of Income from Domestic and Cross-border Collective Investment by : Andreas Oestreicher

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.

Tolley's Taxation of Collective Investment

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Publisher : Tolley
ISBN 13 : 9780754554080
Total Pages : 702 pages
Book Rating : 4.5/5 (54 download)

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Book Synopsis Tolley's Taxation of Collective Investment by : Stephen Newcombe

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.

Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions

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Publisher : OECD Publishing
ISBN 13 : 9264172882
Total Pages : 172 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions by : OECD

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.

Managing Collective Investment Funds

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Publisher : John Wiley & Sons
ISBN 13 : 0470856963
Total Pages : 390 pages
Book Rating : 4.4/5 (78 download)

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Book Synopsis Managing Collective Investment Funds by : Mark St Giles

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

Collective Investment Funds

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Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Collective Investment Funds by :

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:

Pass Through Taxation of Collective Investment Funds - A Misguided Exception?

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Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Pass Through Taxation of Collective Investment Funds - A Misguided Exception? by : Justin Dabner

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 ...

Application to Collective Investment Institutions of Proposed Harmonisation of Systems of Company Taxation and of Withholding Taxes on Dividends

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (846 download)

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Book Synopsis Application to Collective Investment Institutions of Proposed Harmonisation of Systems of Company Taxation and of Withholding Taxes on Dividends by : Irlande. Oireachtas. Joint Committee on the Secondary Legislation of the European Communities. 02

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:

The Taxation of Investment Returns Arising in Collective Investment Schemes as Compared to Hedge Funds

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Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.:/5 (852 download)

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Book Synopsis The Taxation of Investment Returns Arising in Collective Investment Schemes as Compared to Hedge Funds by : Susan McCready

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:

The Taxation of Collective Investment Institutions

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Author :
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)

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Book Synopsis The Taxation of Collective Investment Institutions by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

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.

International Taxation of Trust Income

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis International Taxation of Trust Income by : Mark Brabazon

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.

A Guide to Business in Spain

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (247 download)

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Book Synopsis A Guide to Business in Spain by : Antonio Garrigues

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:

Catching Capital

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Publisher : Oxford University Press
ISBN 13 : 0190251522
Total Pages : 279 pages
Book Rating : 4.1/5 (92 download)

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Book Synopsis Catching Capital by : Peter Dietsch

Download or read book Catching Capital written by Peter Dietsch and published by Oxford University Press. This book was released on 2015-07-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Employment Law Review

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Publisher : Law Business Research Ltd.
ISBN 13 : 1912377683
Total Pages : 1263 pages
Book Rating : 4.9/5 (123 download)

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Book Synopsis Employment Law Review by : Erika C Collins

Download or read book Employment Law Review written by Erika C Collins and published by Law Business Research Ltd.. This book was released on 2017-04-07 with total page 1263 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Employment Law Review, edited by Erika C Collins of Proskauer Rose LLP, serves as a tool to help legal practitioners and human resources professionals identify issues that present challenges to their clients and companies. As well as in-depth examinations of employment law in 48 jurisdictions, the book provides further general interest chapters covering the variety of employment-related issues that arise during cross-border merger and acquisition transactions, aiding practitioners and human resources professionals who conduct due diligence and provide other employment-related support in connection with cross-border corporate M&A deals. Other chapters deal with global diversity and inclusion initiatives across the globe, social media and mobile device management policies, and the interplay between religion and employment law. Contributors include: Els de Wind, Van Doorne; Annie Elfassi, Loyens Loeff. "e;Excellent publication, very helpful in my day to day work."e; - Mr Frederic Thoral, Head of HR, BNP Paribas"e;Excellent coverage and detail on each country is brilliant."e; - Mr Raani Costelloe, General manager of Legal and Business Affairs, Sony music Entertainment, Australia"e;An excellent resource for in-house counsel for a company with an international footprint."e; - Mr John R Pendergast, Senior Counsel, BASF Corporation, USA"e;It's invaluable to any lawyer dealing with cross-border and privacy-related employment issues and is a cornerstone to my own legal research"e; - Oran Kiazim, Vice President, Global Privacy, SterlingBackcheck, UK

US Withholding Tax

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Publisher : Springer
ISBN 13 : 1137317302
Total Pages : 340 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis US Withholding Tax by : R. McGill

Download or read book US Withholding Tax written by R. McGill and published by Springer. This book was released on 2013-10-30 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The US is the world's largest capital market. Its withholding tax system is also the most complex. This book is essential reading for investors and intermediaries trying to comply with US QI and FATCA tax regulations. It guides the reader through these complex regulations with simple and practical insights into how to meet these compliance burdens.