Investment Withholding Tax
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Investment Withholding Tax
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Author : R. McGill
language : en
Publisher: Springer
Release Date : 2009-07-23
Investment Withholding Tax written by R. McGill and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-23 with Business & Economics categories.
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.
Taxation Of Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1999-05-04
Taxation Of Cross Border Portfolio Investment Mutual Funds And Possible Tax Distortions written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-05-04 with categories.
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.
Cross Border Investment Withholding Tax
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Author : Ross K. McGill
language : en
Publisher:
Release Date : 2023
Cross Border Investment Withholding Tax written by Ross K. McGill and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
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. Ross K. McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. .
Taxation Of Cross Border Portfolio Investment
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Author :
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 1999
Taxation Of Cross Border Portfolio Investment written by and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
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
Taxation Of Income From Domestic And Cross Border Collective Investment
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Author : Andreas Oestreicher
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-07-30
Taxation Of Income From Domestic And Cross Border Collective Investment written by Andreas Oestreicher and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-30 with Law categories.
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.
Investing In Us Securities
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Author : Antonius Henricus Maria Daniels
language : en
Publisher:
Release Date : 2020
Investing In Us Securities written by Antonius Henricus Maria Daniels and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Investing In Us Securities
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Author : Ton H. Daniels
language : en
Publisher:
Release Date : 2020
Investing In Us Securities written by Ton H. Daniels and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The sheer complexity of the framework that the United States has created to levy US withholding tax on income from US securities owned by foreigners makes it difficult to obtain insight into the key relevant items, the logic behind the framework and the decision points and consequences for the tax operations of a non-US financial institution. Yet, since the US stock market is nearly one half of the global market by market capitalization, there is no escape for internationally diversified investors from investing in the US equity market and for their non-US banks or asset managers to help them in doing so. For the US government, there is an incentive to create a framework that both encourages foreign capital to be invested in the United States and ensures that the proper taxes are paid within a framework that is understandable and reasonable, from a cost perspective, to comply with. In clarifying this framework in the context of the tax operations of a non-US financial institution, this book intends to provide a general overview and a mix of high-level insights into the logic behind the framework (including for FATCA, qualified intermediaries, dividend equivalent payments under 871m and qualified derivatives dealers) and, where appropriate, takes a deeper dive into detailed compliance rules.
Taxation Of Inbound Investment
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Author : W. Gordon Williamson
language : en
Publisher:
Release Date : 1996
Taxation Of Inbound Investment written by W. Gordon Williamson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Capital investments categories.
The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment and compares the Canadian income tax regime with respect to such factors to those of the UK, the USA, Germany, Australia and the Netherlands. Comparative study.
International Withholding Tax
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Author : Ross McGill
language : en
Publisher:
Release Date : 2003
International Withholding Tax written by Ross McGill and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Income tax categories.
'International Withholding Tax' explains that whether you are a private investor or an institutional investor, your investments are potentially subject to withholding tax.
The Taxation Of Financial Assets
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Author : Mr.John R. King
language : en
Publisher: International Monetary Fund
Release Date : 1995-05-01
The Taxation Of Financial Assets written by Mr.John R. King and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-05-01 with Business & Economics categories.
Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between pre-tax returns on investments, and the post-tax yield on the savings that finance them. This tax wedge is shown to vary widely, in individual countries, according to the different ways in which savings are channeled through financial markets. The paper then discusses alternative criteria for assessing tax regimes for financial assets, and summarizes recent trends in OECD countries.