Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
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The work Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts
Resource Information
The work Sovereign wealth funds at a disadvantage compared to U.S. tax-exempts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Geographic coverage
- International
- Language note
- English
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