Andreas Oestreicher – författare
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10 produkter
10 produkter
Inbunden, Engelska, 2013
997 kr
Skickas inom 10-15 vardagar
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.
E-bok
PDF, Engelska, 20131 303 kr
Läs direkt efter köp
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.
Häftad, Engelska, 2015
997 kr
Skickas inom 10-15 vardagar
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.
Del 5 - PwC-Studien zum Unternehmens- und Internationalen Steuerrecht
Das Verfahrensrecht der Verrechnungspreise
Grundlagen, Erfahrungen und Perspektiven
Inbunden, Tyska, 2016
1 044 kr
Skickas inom 10-15 vardagar
Die Autoren arbeiten die verfahrensrechtlichen Probleme auf, die sich in den letzten Jahren für den Bereich der Verrechnungspreise ergeben haben. Dazu analysieren sie aus empirischer und normativer Perspektive, welche praktische Relevanz die Dokumentationspflichten haben, wo sich welche Rechtsunsicherheiten im Verfahrensrecht der Verrechnungspreise ergeben, wie gewichtig sie sind, wie sie sich reduzieren lassen und wie der Zugang zu behördlichem, gerichtlichem und zwischenstaatlichem Rechtsschutz verbreitert werden kann.
E-bok
PDF, Tyska, 2016932 kr
Läs direkt efter köp
Die Autoren arbeiten die verfahrensrechtlichen Probleme auf, die sich in den letzten Jahren für den Bereich der Verrechnungspreise ergeben haben. Dazu analysieren sie aus empirischer und normativer Perspektive, welche praktische Relevanz die Dokumentationspflichten haben, wo sich welche Rechtsunsicherheiten im Verfahrensrecht der Verrechnungspreise ergeben, wie gewichtig sie sind, wie sie sich reduzieren lassen und wie der Zugang zu behördlichem, gerichtlichem und zwischenstaatlichem Rechtsschutz verbreitert werden kann.
Häftad, Tyska, 2024
164 kr
Skickas inom 3-6 vardagar
Del 43 - ZEW Economic Studies
Common Corporate Tax Base in the EU
Impact on the Size of Tax Bases and Effective Tax Burdens
Häftad, Engelska, 2011
562 kr
Skickas inom 10-15 vardagar
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
E-bok
PDF, Engelska, 2011734 kr
Läs direkt efter köp
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Del 14 - Cege-Schriften
Auswirkungen Der Einfuehrung Einer Konsolidierten Koerperschaftsteuer-Bemessungsgrundlage in Der Europaeischen Union
Eine Empirische Analyse Der Konzernstrukturen Und Des Steueraufkommens
Häftad, Tyska, 2007
673 kr
Tillfälligt slut
Del 18 - Cege-Schriften
Aufkommens- Und Belastungswirkungen Alternativer Vorschlaege Zur Reform Der Konzernbesteuerung in Europa
Inbunden, Tyska, 2010
713 kr
Tillfälligt slut