Withholding taxes, compliance cost, and foreign portfolio investment
Martin Jacob, Maximilian Todtenhaupt
| Year of publication: |
2023
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|---|---|
| Authors: | Jacob, Martin ; Todtenhaupt, Maximilian |
| 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. 98.2023, 2, p. 299-327
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| Subject: | foreign portfolio investment | compliance cost | withholding taxes | dividend taxation | Portfolio-Investition | Foreign portfolio investment | Kapitalertragsteuer | Capital income tax | Befolgungskosten | Compliance costs | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Dividende | Dividend | Quellensteuer | Withholding tax | Kapitalmobilität | Capital mobility |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2020-0721 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014290326