The Resource Are the US tax rules consistent for inbound portfolio investments?

Are the US tax rules consistent for inbound portfolio investments?

Label
Are the US tax rules consistent for inbound portfolio investments?
Title
Are the US tax rules consistent for inbound portfolio investments?
Creator
Subject
Summary
This article outlines that rules for taxing inbound portfolio investments are needed but different rules for different instruments cause inconsistency such as different withholding tax results for different types of income and invite for manipulation of the tax characteristics of income from such instruments
Citation source
In: Journal of international taxation. - New York. - Vol. 6 (1995),
http://library.link/vocab/creatorName
Lim, Byungwon
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • financial instrument
  • tax avoidance
  • withholding tax
  • portfolio investment
Label
Are the US tax rules consistent for inbound portfolio investments?
Instantiates
Publication
Label
Are the US tax rules consistent for inbound portfolio investments?
Publication

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