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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 172 |
| Release | : 1999-05-04 |
| Genre | : |
| 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 | : |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 184 |
| Release | : 1999 |
| Genre | : 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. |
| Total Pages | : 578 |
| Release | : 2009-01-01 |
| Genre | : 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 |
| Total Pages | : 427 |
| Release | : 2005 |
| Genre | : 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 |
| Total Pages | : 100 |
| Release | : 2004-04-16 |
| Genre | : 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 |
| Total Pages | : 122 |
| Release | : 2001-08-20 |
| Genre | : |
| 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 |
| Total Pages | : 503 |
| Release | : 2002 |
| Genre | : Double taxation |
| ISBN | : 9076078440 |
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 77 |
| Release | : 2001-11-29 |
| Genre | : |
| 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 |
| Total Pages | : 452 |
| Release | : 2001-09-21 |
| Genre | : 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.
| Author | : John Prebble |
| Publisher | : |
| Total Pages | : 216 |
| Release | : 2006 |
| Genre | : Biography & Autobiography |
| ISBN | : |
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)
