This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions … financial markets is incomplete and imprecise, remains. However, globally, FTT remains a commonly used tax. A cross …

("The North") and developing countries ("The South"). The Southern country is assumed to be unable to enforce a tax on its … residents' foreign-source income, and the Northern country chooses not to impose a withholding tax on portfolio income earned in … of the South could, under certain conditions, be improved if the North would impose a withholding tax on portfolio income …

("The North") and developing countries ("The South"). The Southern country is assumed to be unable to enforce a tax on its … residents' foreign-source income, and the Northern country chooses not to impose a withholding tax on portfolio income earned in … South could, under certain conditions, be improved if the North would impose a withholding tax on portfolio income that …