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- catalog abstract "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.".
- catalog contributor b11243649.
- catalog created "1999.".
- catalog date "1999".
- catalog date "1999.".
- catalog dateCopyrighted "1999.".
- catalog description "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".
- catalog description "Includes bibliographical references (p. 105).".
- catalog description "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.".
- catalog extent "173 p. :".
- catalog identifier "9264170456".
- catalog issued "1999".
- catalog issued "1999.".
- catalog language "eng".
- catalog publisher "Paris : Organisation for Economic Co-operation and Development,".
- catalog spatial "OECD countries.".
- catalog subject "330 1".
- catalog subject "Finance Investment".
- catalog subject "Investments Taxation Law and legislation OECD countries.".
- catalog subject "K4527 .T39 1999".
- catalog subject "Mutual funds Taxation Law and legislation OECD countries.".
- catalog tableOfContents "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".
- catalog title "Taxation of cross-border portfolio investment : mutual funds and possible tax distortions.".
- catalog type "text".