The Resource Sovereign investment funds : tax considerations for global investors (part 1)

Sovereign investment funds : tax considerations for global investors (part 1)

Label
Sovereign investment funds : tax considerations for global investors (part 1)
Title
Sovereign investment funds : tax considerations for global investors (part 1)
Creator
Subject
Language
eng
Summary
There are several different types of sovereign investment funds (SIFs), each with unique objectives and mandates. These include sovereign wealth funds (SWFs), government development funds, government investment funds, and pension reserve funds. This first of a two-part article provides an overview of the taxation of SIFs and key investment trends, and focuses on the tax risks associated with investments by foreign SIFs in the United States, Canada, and Africa
Citation source
In: Journal of international taxation. - New York. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Teunissen, O.M.Q
  • Arora, P
  • Kalungi, R
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • sovereign wealth fund
  • investment fund
Label
Sovereign investment funds : tax considerations for global investors (part 1)
Instantiates
Publication
Label
Sovereign investment funds : tax considerations for global investors (part 1)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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