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Taxation of Income from Domestic and Cross-border Collective Investment


Markus Hammer , Andreas Oestreicher


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...

Parution : 2013-07-30
Format(s) : ePub
Éditeur : Springer
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