The Resource Sovereign-wealth funds : are they welcome in Canada?
Sovereign-wealth funds : are they welcome in Canada?
Resource Information
The item Sovereign-wealth funds : are they welcome in Canada? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Sovereign-wealth funds : are they welcome in Canada? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- With the emergence of globalization, sovereign-wealth funds (SWFs) have become major actors in international financial markets. In this article, the author considers from an income tax perspective the question of whether foreign SWFs are welcome to invest in Canada. SWFs typically do not pay tax in their home countries and when they invest abroad they invariably seek to minimize the non-recoverable tax cost of their foreign activities. Accordingly, the issue of whether SWFs are welcome in Canada is analysed by this article in terms of Canada's tax treatment of the Canadian-source income of foreign SWFs. Specifically, after providing some relevant background, this article discusses, in turn, the public international law doctrine of sovereign immunity, the domestic tax treatment under Canada's Income Tax Act and the application of Canada's tax treaties to foreign SWFs
- Language
- eng
- Label
- Sovereign-wealth funds : are they welcome in Canada?
- Title
- Sovereign-wealth funds : are they welcome in Canada?
- Language
- eng
- Summary
- With the emergence of globalization, sovereign-wealth funds (SWFs) have become major actors in international financial markets. In this article, the author considers from an income tax perspective the question of whether foreign SWFs are welcome to invest in Canada. SWFs typically do not pay tax in their home countries and when they invest abroad they invariably seek to minimize the non-recoverable tax cost of their foreign activities. Accordingly, the issue of whether SWFs are welcome in Canada is analysed by this article in terms of Canada's tax treatment of the Canadian-source income of foreign SWFs. Specifically, after providing some relevant background, this article discusses, in turn, the public international law doctrine of sovereign immunity, the domestic tax treatment under Canada's Income Tax Act and the application of Canada's tax treaties to foreign SWFs
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
- http://library.link/vocab/creatorName
- Kandev, M.N
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- sovereign wealth fund
- foreign investment fund
- domestic tax law
- tax treaty
- sovereign immunity
- Label
- Sovereign-wealth funds : are they welcome in Canada?
- Label
- Sovereign-wealth funds : are they welcome in Canada?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Sovereign-wealth-funds--are-they-welcome-in/RL7X1wdUlng/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Sovereign-wealth-funds--are-they-welcome-in/RL7X1wdUlng/">Sovereign-wealth funds : are they welcome in Canada?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Sovereign-wealth-funds--are-they-welcome-in/RL7X1wdUlng/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Sovereign-wealth-funds--are-they-welcome-in/RL7X1wdUlng/">Sovereign-wealth funds : are they welcome in Canada?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
