Possibilities for ensuring the taxation of international investment income in Finland
Resource Information
The work Possibilities for ensuring the taxation of international investment income in Finland 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.
The Resource
Possibilities for ensuring the taxation of international investment income in Finland
Resource Information
The work Possibilities for ensuring the taxation of international investment income in Finland 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.
- Label
- Possibilities for ensuring the taxation of international investment income in Finland
- Language
- eng
- Summary
- This article considers the problems of ensuring the effective taxation of income from internationally mobile capital. The focus is on the income taxation of dividends, interest and capital gains derived from cross-border portfolio investments by private persons as investors. The basic question is whether, under the existing legal system, it is possible to tax international portfolio investments effectively. In particular, the purpose of the article is to examine the legal rules - the domestic legislation on tax enforcement and the international treaties on cooperation between tax administrations - for securing Finland's taxing rights in respect of cross-border investments
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Possibilities for ensuring the taxation of international investment income in FinlandWork of
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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/resource/Fm7SjnWps2g/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Fm7SjnWps2g/">Possibilities for ensuring the taxation of international investment income in Finland</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
