Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Foreign Portfolio Investment And Shareholder Dividend Taxes
Download Foreign Portfolio Investment And Shareholder Dividend Taxes full books in PDF, epub, and Kindle. Read online Foreign Portfolio Investment And Shareholder Dividend Taxes ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions by : OECD
Download or read book Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions written by OECD and published by OECD Publishing. This book was released on 1999-05-04 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Foreign Portfolio Investment and Shareholder Dividend Taxes by : Dan Amiram
Download or read book Foreign Portfolio Investment and Shareholder Dividend Taxes written by Dan Amiram and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a new bilateral international tax database, we investigate the effects of dividend taxes on foreign equity portfolio holdings. Extending a model of capital market equilibrium with dividend taxation to an international setting, we provide intuition for a new, seemingly counter-intuitive empirical prediction. The model predicts that a change in the tax rate on dividends from risky assets, which is faced by a country's domestic investors, is positively related to changes in foreign investors' portfolio holdings in that country. The evidence from two unique research settings, which exploit changes in the national tax policies of different countries, strongly supports this prediction. These policy changes affected the dividend taxes faced by the country's domestic investors but not the taxes faced by its foreign portfolio investors. More generally, the model predicts that a foreign investor's equilibrium holdings in a country is negatively related to the dividend tax rate that she directly pays on assets in that country and positively related to the weighted-average dividend tax rate of worldwide investors in that country. Results from analysis using panel data provide strong empirical support for these predictions. These analyses also provide clarity regarding the mixed findings in the prior literature on the negative relation between withholding taxes and foreign portfolio investment. Combining the evidence across all analyses, the results are consistent with a country's weighted-average dividend tax rate of worldwide investors affecting foreign investors' portfolio allocations.
Book Synopsis Taxation of Cross-border Portfolio Investment by :
Download or read book Taxation of Cross-border Portfolio Investment written by and published by Org. for Economic Cooperation & Development. This book was released on 1999 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Equating U.S. Tax Treatment of Dividends and Capital Gains for Foreign Portfolio Investors by : Stan Veliotis
Download or read book Equating U.S. Tax Treatment of Dividends and Capital Gains for Foreign Portfolio Investors written by Stan Veliotis and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. tax law equates the tax rate on dividends and long-term capital gains on stock owned by U.S. citizens and residents. However, the taxation of these two types of rewards in the hands of foreign portfolio investors remains dramatically different from each other, with the capital gain being fully exempt. Several reasons support this Article's proposal to no longer exempt these gains. Extending finance theory and prior normative tax research, this Article argues that foreigners' portfolio dividends and capital gains should be taxed in the same manner because they are economically equivalent and emanate from the same source. Three recent empirical developments also support repeal of the foreigner's exemption. First, there is now extensive use by U.S. corporations of stock repurchases - which are taxed to selling shareholders as capital gain - as a form of corporate payout that was in the past primarily accomplished through dividends. Second, foreign ownership of U.S. stocks has continued to increase, with an estimated one-third of these stocks owned by foreigners. Third, the modern tax compliance environment - including aspects of the Foreign Account Tax Compliance Act that apply to foreigners - reduces past Congressional and academic concerns about enforcing the taxation of foreigners' portfolio gains.
Book Synopsis U.S. Portfolio Investment by Foreign Taxpayers by : Leonard Schneidman
Download or read book U.S. Portfolio Investment by Foreign Taxpayers written by Leonard Schneidman and published by . This book was released on 1989 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs Publisher :Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center] ISBN 13 : Total Pages :72 pages Book Rating :4.3/5 (91 download)
Book Synopsis The Taxation of Collective Investment Institutions by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Download or read book The Taxation of Collective Investment Institutions written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1977 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report on the taxation of investment funds and mutual trusts. The coverage of the report is limited to investment in shares and fixed-interest securities and to the levying of income tax, capital gains tax and deductions at source to which the proceeds are liable.
Book Synopsis Foreign Investors in U.S. Mutual Funds by : Jeffrey M. Colon
Download or read book Foreign Investors in U.S. Mutual Funds written by Jeffrey M. Colon and published by . This book was released on 2016 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States is generally a tax haven for foreign portfolio investors: the United States exempts from tax most U.S. source interest and capital gains, but taxes dividends from U.S. companies; tax treaties generally eliminate U.S. tax on interest and reduce the 30% statutory rate on dividends.Foreign investors in U.S. mutual funds have not been treated as favorably. Fund distributions (other than of net capital gains) were originally treated as taxable dividends, regardless of the fund's underlying income. Interest or short-term capital gains earned by the mutual fund -- which would have been tax exempt if directly earned by a foreign investor -- were converted into taxable dividend income when distributed.To encourage foreign investment in U.S. mutual funds, Congress in 2004 modified the mutual fund distribution rules to exempt from tax fund dividends that are attributable to the fund's U.S. source interest income or short-term capital gains. The stated goal of the legislation was to tax foreign investors on the same basis as if they had directly earned their share of a fund's income.These provisions fail to fully achieve this goal by denying pass-through treatment for foreign source interest and dividends. This policy appears to be aimed at preventing foreign investors from using a U.S. mutual fund to obtain U.S. treaty benefits.Foreign source income should retain its source and character when distributed to foreign shareholders. This tax treatment is consistent with the tax results a foreign investor realizes when he or she invests directly or through a partnership and encourages foreign investment in mutual funds that invest globally. The treaty shopping concerns may be illusory. To address potential treaty abuse, Congress could consider limiting the pass- through of foreign source income to treaty residents.
Book Synopsis OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis by : OECD
Download or read book OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis written by OECD and published by OECD Publishing. This book was released on 2007-12-20 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Book Synopsis Taxation of Foreign Investment in U.S. Real Estate by : United States. Department of the Treasury
Download or read book Taxation of Foreign Investment in U.S. Real Estate written by United States. Department of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxes and the Form of Ownership of Foreign Corporate Equity by : Roger Hall Gordon
Download or read book Taxes and the Form of Ownership of Foreign Corporate Equity written by Roger Hall Gordon and published by . This book was released on 1991 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation and the External Wealth of Nations by : Harry Huizinga
Download or read book Taxation and the External Wealth of Nations written by Harry Huizinga and published by . This book was released on 2019 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the impact of capital income taxation on the composition of foreign portfolio investment. Studying bilateral portfolio positions among a sample of 37 countries over the period 2001-2015, we find that capital gains and dividend taxation reduce the share of equities in foreign investments, while interest taxation increases this share. The results suggest that domestic capital income taxation affects the worldwide asset allocation of domestic investors. The estimated tax sensitivities imply a significant increase in country's external wealth following a tax policy change that stimulates investors to hold higher-yielding equity investments.
Book Synopsis Taxation of International Portfolio Investment by : Donald J. S. Brean
Download or read book Taxation of International Portfolio Investment written by Donald J. S. Brean and published by Irpp. This book was released on 1991 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis U.S. Tax Treaties by : United States. Internal Revenue Service
Download or read book U.S. Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD Benchmark Definition of Foreign Direct Investment 2008 Fourth Edition by : OECD
Download or read book OECD Benchmark Definition of Foreign Direct Investment 2008 Fourth Edition written by OECD and published by OECD Publishing. This book was released on 2009-10-15 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Benchmark Definition of Foreign Direct Investment sets the world standard for FDI statistics. It provides a single point of reference for statisticians and users on all aspect of FDI statistics, while remaining compatible with other internationally accepted statistical standards.
Book Synopsis Taxation in the Global Economy by : Assaf Razin
Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Dimensions of Tax Design by : James A. Mirrlees
Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
