The Resource Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions, Organisation for Economic Co-operation and Development, (electronic resource:)

Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions, Organisation for Economic Co-operation and Development, (electronic resource:)

Label
Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions
Title
Taxation of Cross-Border Portfolio Investment
Title remainder
Mutual Funds and Possible Tax Distortions
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
  • Taxation of Cross-Border Portfolio Investment
  • Mutual Funds and Possible Tax Distortions
  • Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions
Creator
Contributor
Contributor
Subject
Language
  • eng
  • eng
Summary
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
Cataloging source
FR-PaOEC
http://bibfra.me/vocab/relation/contentprovider
  • tjVFpgTpLrs
  • NJcaX6BnnOQ
Government publication
international or intergovernmental publication
Illustrations
illustrations
Language note
English
LC call number
K4527.T39 1999
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co operation and Development
http://library.link/vocab/subjectName
  • Taxation
  • Finance and Investment
  • Mutual funds
  • Investments
  • Law, Politics & Government
  • Law, General & Comparative
Label
Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions, Organisation for Economic Co-operation and Development, (electronic resource:)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAXATION OF CROSS-BORDER PORTFOLIO INVESTMENT
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Extent
1 online resource (176 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264172883
Media category
computer
Media type code
c
Other control number
10.1787/9789264172883-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264172883-en
  • (SSID)ssj0000092437
  • (PQKBManifestationID)11113021
  • (PQKBTitleCode)TC0000092437
  • (PQKBWorkID)10005362
  • (PQKB)11446396
  • (EXLCZ)99111093034088064
Label
Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions, Organisation for Economic Co-operation and Development, (electronic resource:)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAXATION OF CROSS-BORDER PORTFOLIO INVESTMENT
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Extent
1 online resource (176 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264172883
Media category
computer
Media type code
c
Other control number
10.1787/9789264172883-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264172883-en
  • (SSID)ssj0000092437
  • (PQKBManifestationID)11113021
  • (PQKBTitleCode)TC0000092437
  • (PQKBWorkID)10005362
  • (PQKB)11446396
  • (EXLCZ)99111093034088064

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