Last edited by Talkis
Sunday, August 9, 2020 | History

3 edition of Taxation of Cross-border Portfolio Investment found in the catalog.

Taxation of Cross-border Portfolio Investment

Mutual Funds and Possible Tax Distortions

by OECD. Published by : OECD Publishing

  • 143 Want to read
  • 9 Currently reading

Published by Org. for Economic Cooperation & Development .
Written in English

    Subjects:
  • Investment & securities,
  • Taxation,
  • Law and legislation,
  • Business & Economics,
  • Business / Economics / Finance,
  • Business/Economics,
  • Taxation - General,
  • Economics - General,
  • Business & Economics / Economics / General,
  • Investments,
  • Mutual funds,
  • OECD countries

  • The Physical Object
    FormatPaperback
    Number of Pages176
    ID Numbers
    Open LibraryOL9127484M
    ISBN 109264170456
    ISBN 109789264170452

    Taxation of Investment Funds in the European Union Online Book Interpretation and Application of Tax Treaties in North America Online Book Cross-Border Taxation of E-Commerce Online Book?item=   A Guide to International Estate Planning for Situs and its Application Cross-Border Families • U.S. Tax Basics • International Tax and Inheritance Re- gimes • Concepts of Citizenship, Residency, and Domicile • • Tax Treaties and Foreign Tax Credits • Estate Planning Strategies, Tools and Their Portability • Non-U.S. Citizen Spouse

      Vol. 13 - Taxation of Investment Derivatives Vol. 14 - International Tax Planning and Prevention of Abuse Vol. 15 - EC Law Aspects of Hybrid Entities Vol. 16 - EU VAT System and the Internal Market Vol. 17 - Formulary Apportionment for the Internal Market Vol. 18 - Cross-Border Consumption Taxation of Digital Supplies Vol. 19 - EC Law and the   of tax treaty relief to eligible cross-border investors. The OECD‟s Committee on Fiscal Affairs (“CFA”) subsequently established the Informal Consultative Group on the Taxation of Collective Investment Vehicles and Procedures for Tax Relief for Cross-Border Investors (the “ICG”) to

    Cross-border equity investment is increased if tax credit rises for taxes paid overseas. Empirical analysis is based on bilateral investments among 23 mature economies over Results are robust to consideration of the global financial crisis and the role of double taxation :// Downloadable (with restrictions)! The paper examines the impact of cross border taxation on Australia's free float home bias. The paper controls for various sources of home bias including familiarity, explicit cost, diversification motives and governance issues when examining the impact of cross border tax variables. In our sample of 44 foreign countries where Australia invests over the period


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Taxation of Cross-border Portfolio Investment by OECD. Published by : OECD Publishing Download PDF EPUB FB2

This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD ://   Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions [Organisation for Economic Co-operation and Develop, OECD] on *FREE* shipping on qualifying offers.

Taxation of Cross-Border Portfolio Investment:  › Books › Business & Money › Economics. Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions 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 Get this from a library.

Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions. [Organisation for Economic Co-operation and Development.] -- 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 Get this from a library.

Taxation of cross-border portfolio investment: mutual funds and possible tax distortions. [Organisation for Economic Co-operation and Development.;] -- The s have 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 Get this from a library.

Taxation of cross-border portfolio investment: mutual funds and possible tax distortions. [Organisation for Economic Co-operation and Development.;] -- 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 Taxation of Cross-border Portfolio Investment: Mutual Funds and Possible Tax Distortions ApOrg.

for Economic Cooperation & Development Paperback in English Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions | Organisation for Economic Co-operation and Develop, OECD | ISBN: | Kostenloser Versand für alle Bücher mit Versand und Verkauf duch :// Taxation of cross-border portfolio investment: mutual funds and possible tax distortions Organisation for Economic Co-operation and Development,   Title: Direct tax problems linked to cross-border venture capital investment: Policy fields: Taxation.

Target groups: The Commission would like to draw on the expertise and experience of all parties interested in commenting on any direct tax problems that arise when venture capital is invested across borders and possible :// /tax-problems-linked-crossborder-venture-capital-investment_en.

Taxation of cross-border portfolio investment: mutual funds and possible tax distortions. Home. WorldCat Home About WorldCat Help. Search. Search for Library Items Search for Lists Search for Book: ISBN: OCLC Number: Notes: Franz.

Ausg. u.d.T.: Les investissements transnationaux de portefeuille face à Get this from a library. Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions.

[Organisation for Economic Co-operation and Development.;] Taxation of Income from Domestic and Cross-border Collective Investment A Qualitative and Quantitative Comparison. Editors: Oestreicher, Andreas, Hammer, Markus (Eds.) Free  › Law › International, Foreign and Comparative Law.

Taxation of Income from Domestic and Cross-border Collective Investment A Qualitative and Quantitative Comparison. Editors (view affiliations) About this book. Introduction. Collective investment Effective tax burden Income taxation International comparison Investment ://   The Cross-Border Family Wealth Guide is the long-awaited financial handbook for cross border families, with expert insight from a financial advisor who specializes in expat issues.

Whether you're an American living abroad, or foreign-born and living in the U.S., this book demystifies the complex issues surrounding the worldwide tax system  › Books › Business & Money › Finance.

This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of the revenue provisions related to the taxation of cross-border income and investment that are included in the President’s fiscal year budget proposal, as submitted to the Congress on May 7,   the tax treatment of investment funds, moving from a transparent system, with tax only levied on the investors, to a non-transparent system, with taxation at the fund level.

The new rules are expected to be implemented as of 1 January A provision on taxation of capital gains on portfolio investments contained in earlier drafts is no longer   Cross-Border Outstanding: Any loan, receivable or payment extended to or owed by a person or entity outside the domestic borders of a bank's or company's home   The investment funds shall calculate a minimum income of the fund/sub-fund annually based on a principle of transparency, Investors of reporting funds are taxed on the annual minimum income of the fund, and realised gains/income upon disposal of assets instead of market-to-market taxation (i.e.

gains based on increased market value). Taxation of cross-border M&As Taxation of cross-border M&As. Global M&A transactions lost some ground during when compared with 's activity but we expect deal-making to regain some momentum in. The Impact of Double Taxation Treaties on Cross Border Equity Flows, Valuations, and Cost of Capital Bhavik R.

Parikh Ph.D. Student, Department of Finance, Insurance and Real EstateDownloadable (with restrictions)! The relationship between cross border taxation and free float home bias is examined. This explicitly recognizes that insider shares are unavailable to foreigners. Other important explanations for home bias – information asymmetry, behavioural and governance issues – are controlled when examining the impact of cross border tax ://Bilateral double taxation treaties (DTTs) have become very popular in recent years with over 2, treaties in place at the end of Using a coordinated portfolio investment survey (CPIS