UID:
edoccha_9958120164902883
Umfang:
1 online resource (176 p. )
,
ill. ;
ISBN:
1-280-02972-2
,
9786610029723
,
92-64-17288-2
Inhalt:
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 offshore tax-free environments. These developments motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed. 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. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options.
Anmerkung:
Bibliographic Level Mode of Issuance: Monograph
,
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
,
English
Weitere Ausg.:
ISBN 92-64-17045-6
Sprache:
Englisch
DOI:
10.1787/9789264172883-en
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