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The Resource International tax aspects of sovereign wealth investors : a source State perspective

International tax aspects of sovereign wealth investors : a source State perspective

Label
International tax aspects of sovereign wealth investors : a source State perspective
Title
International tax aspects of sovereign wealth investors : a source State perspective
Creator
Subject
Language
eng
Summary
An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: - the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; - tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and, - the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States' ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax
http://library.link/vocab/creatorName
Snoeij, R
Geographic coverage
  • International
  • North America
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
67
http://library.link/vocab/subjectName
  • sovereign wealth fund
  • fiscal sovereignty
  • wealth tax
  • tax policy
  • case law
  • tax treaty
  • investment
  • fundamental freedoms
  • State aid
  • diplomatic privileges
Label
International tax aspects of sovereign wealth investors : a source State perspective
Instantiates
Publication
Extent
xxii, 344 p.
Isbn
9789041194343
Isbn Type
(web-pdf)
Label
International tax aspects of sovereign wealth investors : a source State perspective
Publication
Extent
xxii, 344 p.
Isbn
9789041194343
Isbn Type
(web-pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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