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Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions

1999

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 institutions" resident in OECD countries, as well as in...

Persistent link: https://www.econbiz.de/10012441291

Taxation of cross-border portfolio investment : mutual funds and possible tax distortions

Organisation for Economic Co-Operation and Development - 1999

Persistent link: https://www.econbiz.de/10001367249

Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives

International Monetary Fund - 2015

This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand …

Persistent link: https://www.econbiz.de/10012644783

United States (stage 2)

OECD - 2019

Persistent link: https://www.econbiz.de/10012122456

United States (stage 1)

OECD - 2017

Persistent link: https://www.econbiz.de/10011763398

Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) : Inclusive Framework on BEPS: Action 14

2017

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...