The Resource Responding to sovereign wealth funds : are we looking in the right place?

Responding to sovereign wealth funds : are we looking in the right place?

Label
Responding to sovereign wealth funds : are we looking in the right place?
Title
Responding to sovereign wealth funds : are we looking in the right place?
Creator
Subject
Language
eng
Summary
This article discusses federal income taxation of U.S. investments made by sovereign wealth funds (SWFs). Compared with other code provisions, section 892 offers sovereign investors more favourable treatments than are available to foreign private investors, and it has been suggested that section 892 should therefore be repealed. The author argues against this stance
Citation source
In: Tax notes international. - Falls Church. - Vol. 55 (2009),
http://library.link/vocab/creatorName
Cui, W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • sovereign wealth fund
  • foreign investment
  • private investment
  • federal income tax
Label
Responding to sovereign wealth funds : are we looking in the right place?
Instantiates
Publication
Label
Responding to sovereign wealth funds : are we looking in the right place?
Publication

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