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Besteuerung, Inflation und Kapitalallokation : intersektorale und internationale Aspekte

Hornbach, Hubert - 1987

Im Mittelpunkt der Arbeit stehen die Auswirkungen steuerlicher Abschreibungen und investitionsfördernder Massnahmen auf die intersektorale und internationale Kapitalallokation. Der Autor analysiert sowohl bestehende steuerliche Vorschriften als auch Reformvorschläge (z.B....

Persistent link: https://www.econbiz.de/10011921110

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

Taxation in a borderless world : the role of information exchange

Tanzi, Vito; Zee, Howell H. - In: International studies in taxation : law and economics ; …, (pp. 321-331). 1999

Persistent link: https://www.econbiz.de/10001552694

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 offshore tax-free environments. These developments motivate countries to …