The Resource Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892

Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892

Label
Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892
Title
Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892
Creator
Subject
Language
eng
Summary
As part of the War Revenue Act, the predecessor of Par. 892 of the Internal Revenue Code was enacted as a tacit acknowledgement by the U.S. government that specified investments in the United States by foreign governments should enjoy a preferred status under the internationally recognized concept of sovereign immunity. Certain exemptions from US taxation apply where the foreign government meets the requirements of this section. This article explores the potential application of Par. 892 to sovereign wealth funds (SWFs), which have made, and continue to make, significant investments in the United States
Citation source
In: Tax management international journal. - Arlington. - Vol. 37 (2008),
http://library.link/vocab/creatorName
  • Wood, K
  • O'Neill, C
  • Le, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • sovereign wealth fund
  • exemption
Label
Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892
Instantiates
Publication
Label
Sovereign wealth funds: the benefits and burdens of the sovereign immunity exemption from tax under Par. 892
Publication

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