Taxation of Income from Domestic and Cross-border Collective Investment

Tax treatment of investment income including the legal framework conditions is examined in an international comparisonDistinguishes between the tax consequences to be considered at the various taxation levels (assets, collective investment, and investor)Country summaries provide a brief description of the taxation systems, the legal bases, and taxation at fund and investor level, given in table form, ordered country by country?Includes supplementary material: sn.pub/extras