The Resource American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America

American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America

Label
American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America
Title
American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America
Creator
Subject
Language
eng
Summary
This article illustrates some of the major changes and trends of three Latin American legislative systems against tax havens and low taxation jurisdictions. It also looks at how tax efficient fiduciary structures involving OECD countries can play a key role, not only for tax planning purposes, but also in coping more effectively with foreign exchange controls using the American Depositary Receipt (ADR) mechanism. Described is the Netherlands "closed" limited partnership (CV) and the new Netherlands Exempt Investment Fund (NEIF) and how they can be effectively employed as tax planning vehicles to channel ADR transactions to minimise the effects of anti-deferral legislation and foreign currency exchange control
Citation source
In: Tax planning international review. - London. - Vol. 34 (2007),
http://library.link/vocab/creatorName
  • Hill, D.L
  • Lema Pose, C
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • anti-tax haven rules
  • tax haven
  • foreign exchange
  • limited partnership
  • investment fund
  • deferral
Label
American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America
Instantiates
Publication
Label
American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America
Publication

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      52.37366609999999 4.9336932
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