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Besteuerung von kollektiven Vermögensanlagen
Kirchmayr, Sabine - In: Einkommen aus Kapital : 31. Jahrestagung der Deutschen …, (pp. 235-255). 2007
Persistent link: https://www.econbiz.de/10003605077
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Der Einfluss von Transaktionskosten und Steuern auf die Preisbildung bei DAX-Futures
Weber, Nadine M. - 2005
Persistent link: https://www.econbiz.de/10002776846
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Taxation of income from domestic and cross-border collective investment : a qualitative and quantitative comparison
Oestreicher, Andreas (ed.); Hammer, Markus (contributor);  … - 2014
"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...
Persistent link: https://www.econbiz.de/10010475771
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The investment and taxation of trust funds
Keeton, George Williams - 1964
Persistent link: https://www.econbiz.de/10002218698
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Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions
1999
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in...
Persistent link: https://www.econbiz.de/10012441291
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Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Organisation for Economic Co-Operation and Development - 1999
Persistent link: https://www.econbiz.de/10001367249
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Elements of the law of income and capital gains taxation
Beattie, Charles Noel - 1968 - 8th ed
Persistent link: https://www.econbiz.de/10000333903
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The Taxation of Cryptocurrency Gains
Ooi, Vincent - 2021
Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging...
Persistent link: https://www.econbiz.de/10013214053
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Besteuerung von Kapitalanlagen : Anlagen im Privatvermögen
Ashauer, Ellen (contributor);  … - 2007
-- Besteuerung von Investmentfonds -- Informationsbeschaffung der Finanzverwaltung -- Ausblick -- Anlagen. …Der private Anleger, aber zunehmend auch Berater sind bei den zahlreichen Möglichkeiten der Kapitalanlage oft überfragt … folgende Themen ein: - Besteuerung von Zinsen und Dividenden - Besteuerung von Erträgen aus Investmentfonds - Freibeträge und …
Persistent link: https://www.econbiz.de/10013516676
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Besteuerung privater Kapitalanlagen : Mit traditionellen und alternativen Investments zur steueroptimalen Depotstruktur
Dönges, Thorsten (contributor) - 2008
Rahmenbedingungen der privaten Kapitalanlage -- Einkommensteuerliche Grundlagen in der privaten Vermögensanlage … Anlageklassen der traditionellen Kapitalanlage -- Besteuerung von Beteiligungen (geschlossene Fonds) -- Besteuerung von Alternativen … ausgewählter Anlageklassen der traditionellen Kapitalanlage als auch eine umfassende Darstellung der steuerlichen Auswirkungen, die …
Persistent link: https://www.econbiz.de/10013516950