Author : OECD
Publisher : OECD Publishing
Page : 172 pages
File Size : 27,98 MB
Release : 1999-05-04
Category :
ISBN : 9264172882
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.
Author : Organisation for Economic Co-operation and Development
Publisher :
Page : 173 pages
File Size : 20,97 MB
Release : 1999
Category :
ISBN :
Author :
Publisher : Org. for Economic Cooperation & Development
Page : 184 pages
File Size : 16,46 MB
Release : 1999
Category : Business & Economics
ISBN :
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 institution
Author : Raymond Adema
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 37,42 MB
Release : 2009-01-01
Category : Law
ISBN : 9041128395
This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.
Author : Tomi Viitala
Publisher : IBFD
Page : 427 pages
File Size : 19,64 MB
Release : 2005
Category : Capital gains tax
ISBN : 9076078750
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Author : Mr.Howell H. Zee
Publisher : International Monetary Fund
Page : 100 pages
File Size : 37,35 MB
Release : 2004-04-16
Category : Business & Economics
ISBN : 1589063163
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
Author : OECD
Publisher : OECD Publishing
Page : 122 pages
File Size : 35,37 MB
Release : 2001-08-20
Category :
ISBN : 9264188401
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Author : Doron Herman
Publisher : IBFD
Page : 503 pages
File Size : 19,8 MB
Release : 2002
Category : Double taxation
ISBN : 9076078440
Author : OECD
Publisher : OECD Publishing
Page : 77 pages
File Size : 25,79 MB
Release : 2001-11-29
Category :
ISBN : 9264195610
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
Author :
Publisher : World Bank Publications
Page : 452 pages
File Size : 22,63 MB
Release : 2001-09-21
Category : Business & Economics
ISBN : 9780821349557
This handbook is a comprehensive and authoritative reference for both senior policymakers—those responsible for the development of government bond markets in their own countries—and all individuals responsible for guiding the market development process at the operational level—those who have a substantial need to understand the policy issues involved.
