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Author : Leonard Schneidman
Publisher :
ISBN 13 : 9780977917204
Total Pages : 422 pages
Book Rating : 4.9/5 (172 download)
Download or read book U.S. Taxation of Foreign Portfolio Investors written by Leonard Schneidman and published by . This book was released on 2006-01-01 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (121 download)
Download or read book Background and Issues Relating to the Taxation of Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Leonard Schneidman
Publisher :
ISBN 13 :
Total Pages : 336 pages
Book Rating : 4.3/5 (512 download)
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 : United States. Department of Commerce
Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.3/5 (512 download)
Download or read book Foreign Direct Investment in the United States: Appendix J: Taxation written by United States. Department of Commerce and published by . This book was released on 1976 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gary Clyde Hufbauer
Publisher : Peterson Institute
ISBN 13 : 0881325732
Total Pages : 340 pages
Book Rating : 4.8/5 (813 download)
Download or read book US Taxation of Foreign Income written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Department of the Treasury
Publisher :
ISBN 13 :
Total Pages : 544 pages
Book Rating : 4.M/5 ( download)
Download or read book Report to the Congress on Foreign Portfolio Investment in the United States written by United States. Department of the Treasury and published by . This book was released on 1976 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jeffrey M. Colon
Publisher :
ISBN 13 :
Total Pages : 69 pages
Book Rating : 4.:/5 (13 download)
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.
Author : Peggy B. Musgrave
Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.:/5 (42 download)
Download or read book United States Taxation of Foreign Investment Income written by Peggy B. Musgrave and published by . This book was released on 1969 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on International Finance and Resources
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.F/5 ( download)
Download or read book Foreign Portfolio Investments in the United States written by United States. Congress. Senate. Committee on Finance. Subcommittee on International Finance and Resources and published by . This book was released on 1976 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stan Veliotis
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
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.
Author : James R. Hines
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 ( download)
Download or read book Altered States written by James R. Hines and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain foreign countries (those with foreign tax credit systems) with the distribution of investments from other countries. Investors from countries with foreign tax credit systems receive home-country tax credits for income taxes paid to US states, so they are less likely than are other investors to avoid investing in high-tax states. The results indicate that 1% differences in state corporate tax rates are associated with 7-9% differences between the investment shares of foreign tax credit investors and the investment shares of all others, suggesting that state taxes significantly influence the pattern of foreign direct investment in the US.
Author : Joosung Jun
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)
Download or read book How Taxation Affects Foreign Direct Investment written by Joosung Jun and published by World Bank Publications. This book was released on 1994 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul Brundage
Publisher : Springer
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (43 download)
Download or read book Tax Planning for Foreign Investors in the United States written by Paul Brundage and published by Springer. This book was released on 1983-03 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of foreign investment activities in real property, corporate stock, securities, and other forms of investment is discussed. A separate chapter deals with tax treaties, tax havens and foreign tax treaties. Includes brief discussions of federal estate and gift taxes, state taxes, and local taxes.
Author : Harry Huizinga
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)
Download or read book The Financing and Taxation of U.S. Direct Investment Abroad written by Harry Huizinga and published by World Bank Publications. This book was released on with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Taejoo Kim
Publisher :
ISBN 13 :
Total Pages : 288 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Effects of Taxes on Foreign Direct Investment in the United States written by Taejoo Kim and published by . This book was released on 2001 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anwar Shah
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4./5 ( download)
Download or read book Tax sensitivity of foreign direct investment : an empirical assessment written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Dept. of the Treasury
Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (319 download)
Download or read book Taxation of foreign investment in U.S. real estate written by United States. Dept. 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:
