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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 | : Andrew Fisher |
| Publisher | : John Wiley & Sons |
| Total Pages | : 272 |
| Release | : 2017-01-24 |
| Genre | : Business & Economics |
| ISBN | : 1119234271 |
Make sense of international personal finance with expat-specific expert advice The Cross-Border Family Wealth Guide is the long-awaited financial handbook for cross border families, with expert insight from a financial advisor who specializes in expat issues. Whether you're an American living abroad, or foreign-born and living in the U.S., this book demystifies the complex issues surrounding the worldwide tax system, international information reporting, sensible investments, international real estate, and retirement planning. When your wealth crosses international borders, managing even the most mundane financial affairs can become wrought with time-consuming complexity; moving money, opening accounts, dealing with currency risks and translation, and setting up investments suddenly involves a whole new set of rules and regulations. Your 401(k), IRA, or annuity must be handled properly to retain certain tax benefits, and retirement planning takes on a brand new dimension of difficulty. This book shows you how to navigate the maze to make sure your money keeps working for you. Real world examples illustrate solutions to common problems, and real, actionable advice gives you a solid plan for your next steps. While personal finance management is rarely simple, the recent crackdown on tax havens and increased tax collection vigilance has made things even more difficult for cross border families. This book answers your questions, and shines a light on the way forward to long-term financial security for international families. Navigate the complexities of international taxation Get specific guidance on retirement planning Make sense of how real estate fits into your financial picture Invest appropriately to maximize growth for the future Manage your assets and tax benefits across borders With the right know-how, cross border professionals can make sensible investment and financial planning decisions, but credible guidance is rare and difficult to find. Simple and practical, with targeted advice, The Cross-Border Family Wealth Guide is the international family's solution for avoiding financial confusion.
| 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 | : James A. Mirrlees |
| Publisher | : Oxford University Press |
| Total Pages | : 1360 |
| Release | : 2010-04-29 |
| Genre | : Business & Economics |
| ISBN | : 0199553750 |
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
| Author | : Assaf Razin |
| Publisher | : University of Chicago Press |
| Total Pages | : 456 |
| Release | : 2008-04-15 |
| Genre | : Business & Economics |
| ISBN | : 0226705889 |
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
| Author | : Jannick Damgaard |
| Publisher | : International Monetary Fund |
| Total Pages | : 54 |
| Release | : 2019-12-11 |
| Genre | : Business & Economics |
| ISBN | : 1513521527 |
Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with enormous inward and outward investment positions. This paper uses several new data sources, both macro and micro, to estimate the global FDI network while disentangling real investment and phantom investment and allocating real investment to ultimate investor economies. We find that phantom investment into corporate shells with no substance and no real links to the local economy may account for almost 40 percent of global FDI. Ignoring phantom investment and allocating real investment to ultimate investors increases the explanatory power of standard gravity variables by around 25 percent.
| Author | : United States. Department of the Treasury |
| Publisher | : |
| Total Pages | : 84 |
| Release | : 1979 |
| Genre | : Aliens |
| ISBN | : |
| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 167 |
| Release | : 2002-05-10 |
| Genre | : Business & Economics |
| ISBN | : 1589060938 |
This paper reviews the coordinated portfolio investment survey (CPIS) guide. The objectives of CPIS are to collect comprehensive information, with geographical detail on the country of residence of the issuer, on the stock of cross-border equities, long-term bonds and notes, and short-term debt instruments for use in the compilation or improvement of international investment position statistics on portfolio investment capital. This paper discusses the scope and modalities of the CPIS. It also presents key findings of the 1997 CPIS and 2001 CPIS.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 91 |
| Release | : 2013-02-12 |
| Genre | : |
| ISBN | : 9264192743 |
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
| Author | : Nicholas Stern |
| Publisher | : MIT Press |
| Total Pages | : 501 |
| Release | : 2006-08-11 |
| Genre | : Business & Economics |
| ISBN | : 0262264749 |
Despite significant gains in promoting economic growth and living conditions (or "human progress") globally over the last twenty-five years, much of the developing world remains plagued by poverty and its attendant problems, including high rates of child mortality, illiteracy, environmental degradation, and war. In Growth and Empowerment, Nicholas Stern, Jean-Jacques Dethier, and F. Halsey Rogers propose a new strategy for development. Drawing on many years of work in development economics—in academia, in the field, and at international institutions such as the World Bank—the authors base their strategy on two interrelated approaches: building a climate that encourages investment and growth and at the same time empowering poor people to participate in that growth. This plan differs from other models for development, including the dogmatic approach of market fundamentalism popular in the 1980s and 1990s. Stern, Dethier, and Rogers see economic development as a dynamic process of continuous change in which entrepreneurship, innovation, flexibility, and mobility are crucial components and the idea of empowerment, as both a goal and a driver of development, is central. The book points to the unique opportunity today—after 50 years of successes and failures, and with a growing body of analytical work to draw on—to pursue new development strategies in both research and action.
