Download or read book Taxation of International Portfolio Investment written by Donald J. S. Brean and published by IRPP. This book was released on 1991 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the key policy issues of particular relevance to Canada, but the analysis is relevant to policy issues facing many countries as a result growing financial and economic integration. This study explores key issues in the viability of national tax systems in a world of highly mobile capital.
Download or read book Taxation of Cross Border Portfolio Investment Mutual Funds and Possible Tax Distortions written by OECD and published by OECD Publishing. This book was released on 1999-05-04 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 countries.
Download or read book U S Taxation of Foreign Portfolio Investors written by Leonard Schneidman and published by . This book was released on 2006-01-01 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Portfolio Investment by Foreign Taxpayers written by Leonard Schneidman and published by . This book was released on 1989 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Background and Issues Relating to the Taxation of Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Planning for Portfolio Investment Into the United States by Foreign Individuals written by Thomas St. G. Bissell and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Portfolio Investments in the United States written by United States. Congress. Senate. Committee on Finance. Subcommittee on International Finance and Resources and published by . This book was released on 1976 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Competition for International Portfolio Capital Among Emerging Markets written by Bettina Reichl and published by . This book was released on 1998 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report to the Congress on Foreign Portfolio Investment in the United States written by United States. Department of the Treasury and published by . This book was released on 1976 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Offshore Investment Income written by John Prebble and published by . This book was released on 2006 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: An international panel of experts address the design and operation of offshore investment fund regimes. The book is comparative, dealing with topics issue-by-issue rather than country-by-country. (Legal Reference/Law)
Download or read book US Taxation of Foreign Income written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Portfolio Income in Global Financial Markets written by Doron Herman and published by IBFD. This book was released on 2002 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Foreign Investment in U S Real Estate written by United States. Department of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Aspects of Portfolio Investment written by Jr. van Hoorn and published by . This book was released on 1996 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author gives an introduction in the general tax aspects of portfolio investment: direct and indirect tax aspects, profits and withholding taxes at the domestic level, avoidance of double taxation, tax treaty law, tax harmonization.
Download or read book United States Taxation of Foreign Investment Income written by Peggy B. Musgrave and published by . This book was released on 1969 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Portfolio Investment and Shareholder Dividend Taxes written by Dan Amiram and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a new bilateral international tax database, we investigate the effects of dividend taxes on foreign equity portfolio holdings. Extending a model of capital market equilibrium with dividend taxation to an international setting, we provide intuition for a new, seemingly counter-intuitive empirical prediction. The model predicts that a change in the tax rate on dividends from risky assets, which is faced by a country's domestic investors, is positively related to changes in foreign investors' portfolio holdings in that country. The evidence from two unique research settings, which exploit changes in the national tax policies of different countries, strongly supports this prediction. These policy changes affected the dividend taxes faced by the country's domestic investors but not the taxes faced by its foreign portfolio investors. More generally, the model predicts that a foreign investor's equilibrium holdings in a country is negatively related to the dividend tax rate that she directly pays on assets in that country and positively related to the weighted-average dividend tax rate of worldwide investors in that country. Results from analysis using panel data provide strong empirical support for these predictions. These analyses also provide clarity regarding the mixed findings in the prior literature on the negative relation between withholding taxes and foreign portfolio investment. Combining the evidence across all analyses, the results are consistent with a country's weighted-average dividend tax rate of worldwide investors affecting foreign investors' portfolio allocations.