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This book examines tax treatment of investment income, including the legal framework, in eleven European countries, the USA and Japan. It will be of interest to investors seeking tax advantages and governments to check whether there is a need for reforms.

The Fund Reporting Cloud(R) 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...