The Resource Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts

Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts

Label
Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
Title
Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
Creator
Subject
Language
eng
Summary
Sovereign wealth funds are governmental investment vehicles, often funded with foreign exchange assets, and managed separately from the official reserves of a monetary authority. They have recently attracted the attention of the Congress and the public press and the Joint Committee on Finance has been requested to analyse the history, current rules and policy underpinnings of these US tax rules. The authors state that it may be time for the Unites States to consider harmonizing the "foreign governmental exemption" found in Code Section 892 and the US treatment of tax-exempts under the unrelated business income tax (UBIT)
Citation source
In: International tax journal. - Chicago. - Vol. 34 (2008),
http://library.link/vocab/creatorName
  • Glicklich, P.A
  • Turner, C.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • sovereign wealth fund
  • exemption
Label
Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
Instantiates
Publication
Label
Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
Publication

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