The Resource Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital

Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital

Label
Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital
Title
Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital
Creator
Subject
Language
eng
Summary
The first part of this article lays out the landscape of the U.S. taxation of foreign portfolio investment capital. The second part of the article examines specifically the portfolio interest exemption rules, including the demarcation line between portfolio interest and interest derived from a lending business
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 5 ; 12 p
http://library.link/vocab/creatorName
  • Lee, H. (Hoon)
  • Schorr, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • portfolio investment
  • foreign investment
  • portfolio interest
  • exemption
  • interest
Label
Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital
Instantiates
Publication
Label
Forecast mostly stable amid reform winds : U.S. tax landscape for inbound foreign capital
Publication

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