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Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions by OECD Pdf
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.
Taxation of Cross-border Portfolio Investment by Anonim Pdf
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
Donald J. S. Brean,Richard Miller Bird,Melvyn B. Krauss,Centre for Trade Policy and Law
Author : Donald J. S. Brean,Richard Miller Bird,Melvyn B. Krauss,Centre for Trade Policy and Law Publisher : IRPP Page : 140 pages File Size : 44,6 Mb Release : 1991 Category : Business & Economics ISBN : 088645123X
Taxation of International Portfolio Investment by Donald J. S. Brean,Richard Miller Bird,Melvyn B. Krauss,Centre for Trade Policy and Law Pdf
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 Investment Funds in the European Union by Tomi Viitala Pdf
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.
Cross the Border with Confidence! Now in its twelfth edition, this book is the definitive guide to everything financial for those living a cross-border lifestyle in Canada and the US. If you are a Canadian living seasonally or year-round in the US, a US citizen living in Canada, or if you have financial assets in both countries, this book can save you time, money, and headaches. Updated for recent changes to cannabis laws and the United States-Mexico-Canada Agreement, the strategies outlined here will help you adopt the most amazing, ideal crossborder lifestyle. Imagine your own virtual private swinging door on the Canada/US border that allows you to go through in either direction whenever you want, for whatever time period you want, free from worry and funded by substantial tax reductions. Plus it will give you access to both US and Canadian medical coverage for the rest of your life! Learn how to: • Legally reduce both Canadian and US taxes • Protect your assets from fluctuating exchange rates • Eliminate stress during border crossings • Operate your business from either side of the border to your best advantage • Make investments that are free from both income and estate taxes • Use proven tools to eliminate both the Canadian "death tax" and US estate taxes • Remove your RRSP and other registered plans from Canada at very low or no net income taxes using proven cross-border tools • Use the Canada/US Tax Treaty to greatly save money and reduce taxes on the sale of your business The included, exclusive kit of downloadable materials includes: • Choosing a cross-border financial planner • Lists of free, useful publications • Lists of embassies and consulates • — And much more!
Cross-Border Investment Withholding Tax by Ross K. McGill Pdf
This book provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of maximizing returns on investment. Most of the $200 billion of withholding tax lost by investors annually is due to lack of awareness and not asking the right questions of their brokers and custodian banks. Financial institutions are also increasingly being held to a higher standard by investors for provision of withholding tax services because of the impact it can have on portfolio performance. This book seeks to raise awareness of the issues and provide more detail about how the system works and what challenges and changes readers should expect in the future.
Taxation of Income from Domestic and Cross-border Collective Investment by Andreas Oestreicher,Markus Hammer Pdf
The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.
Capital Mobility and Tax Competition by Clemens Fuest,Bernd Huber,Jack Mintz Pdf
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.
Border Guide : a Canadian's Guide to Investment, Immigration, Tax & Retirement Planning in the United States by Robert Keats Pdf
The Border Guide is the definitive guide to cross-border financial planning for Canadians who either live in the U.S. seasonally or all year round. This easy-to follow guide can help anyone transact their crossborder business affairs with confidence.
The Border Guide : the Canadian Guide to Investment, Immigration, Tax, and Retirement Planning in the United States by Robert Keats,Doug O'Neil Pdf
The Border Guide is the definitive guide to cross-border financial planning for Canadians who either live in the U.S. seasonally or all year round. This easy-to follow guide can help anyone transact their crossborder business affairs with confidence.
Reforming Capital Income Taxation by Horst Siebert Pdf
This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Studies in International Taxation by Alberto Giovannini,R. Glenn Hubbard,Joel Slemrod Pdf
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.
