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" resident in OECD countries, as well...
| Autor principal: | |
|---|---|
| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organisation for Economic Co-operation and Development
[1999]
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705207106719 |
Tabla de Contenidos:
- Executive Summary
- Chapter 1. International Taxation of Portfolio Investment and Collective Investment Institutions: An Overview of the Issues
- Chapter 2. Individual Direct Portfolio Investment
- Chapter 3. Domestic vs. Foreign Collective Investment Institutions and International Tax Considerations
- Chapter 4. Assessing Net Shareholder Tax Rates under Alternative Capital Market Arbitrage Assumptions
- Chapter 5. Policy Considerations i the Taxtaio of Cross-Border Investment Through Collective Investment Institutions
- References
- Appendix I. Net Shareholder Tax Rate Tables
- Appendix II. Country Rules Applicable to Taxation of Domestic Source Income
- Appendix III. Country Rules Applicable to Taxation of Foreign Source Income
- Appendix IV. A Formal Model for Measuring Tax Incentives
