Taxation of International Portfolio Investment


Book Description

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.




Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions


Book Description

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.



















Foreign Portfolio Investments in the United States


Book Description







US Taxation of Foreign Income


Book Description