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
Resource Information
The item Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts 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 at a disadvantage compared to U.S. tax-exempts 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
- 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)
- Language
- eng
- 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
- 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
- Label
- Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
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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-at-a-disadvantage-compared/DxffqBXqOFw/" 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-at-a-disadvantage-compared/DxffqBXqOFw/">Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts</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-at-a-disadvantage-compared/DxffqBXqOFw/" 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-at-a-disadvantage-compared/DxffqBXqOFw/">Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts</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>
