Foreign portfolio investment and shareholder dividend taxes
Year of publication: |
May 2016
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Authors: | Amiram, Dan ; Frank, Mary Margaret |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 3, p. 717-740
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Subject: | shareholder dividend taxes | foreign portfolio investment | withholding taxes | tax capitalization | implicit taxes | portfolio theory | international | Kapitalertragsteuer | Capital income tax | Portfolio-Investition | Foreign portfolio investment | Dividende | Dividend | Theorie | Theory | Portfolio-Management | Portfolio selection | Kapitalmobilität | Capital mobility | Steuerwirkung | Tax effects |
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