U.S. Taxation of Foreign Portfolio Investors
Author: Leonard Schneidman
Publisher:
Published: 2006-01-01
Total Pages: 422
ISBN-13: 9780977917204
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Author: Leonard Schneidman
Publisher:
Published: 2006-01-01
Total Pages: 422
ISBN-13: 9780977917204
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1966
Total Pages: 186
ISBN-13:
DOWNLOAD EBOOKAuthor: Gary Clyde Hufbauer
Publisher: Peterson Institute
Published: 2007
Total Pages: 340
ISBN-13: 0881325732
DOWNLOAD EBOOKAuthor: United States. Department of Commerce
Publisher:
Published: 1976
Total Pages: 332
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1990
Total Pages: 96
ISBN-13:
DOWNLOAD EBOOKAuthor: Stan Veliotis
Publisher:
Published: 2019
Total Pages:
ISBN-13:
DOWNLOAD EBOOKThe U.S. tax law equates the tax rate on dividends and long-term capital gains on stock owned by U.S. citizens and residents. However, the taxation of these two types of rewards in the hands of foreign portfolio investors remains dramatically different from each other, with the capital gain being fully exempt. Several reasons support this Article's proposal to no longer exempt these gains. Extending finance theory and prior normative tax research, this Article argues that foreigners' portfolio dividends and capital gains should be taxed in the same manner because they are economically equivalent and emanate from the same source. Three recent empirical developments also support repeal of the foreigner's exemption. First, there is now extensive use by U.S. corporations of stock repurchases - which are taxed to selling shareholders as capital gain - as a form of corporate payout that was in the past primarily accomplished through dividends. Second, foreign ownership of U.S. stocks has continued to increase, with an estimated one-third of these stocks owned by foreigners. Third, the modern tax compliance environment - including aspects of the Foreign Account Tax Compliance Act that apply to foreigners - reduces past Congressional and academic concerns about enforcing the taxation of foreigners' portfolio gains.
Author: Adam Starchild
Publisher: Springer Science & Business Media
Published: 2013-06-29
Total Pages: 154
ISBN-13: 9401744726
DOWNLOAD EBOOKIf you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere.
Author: Alan R. Rado
Publisher:
Published: 1975
Total Pages: 160
ISBN-13:
DOWNLOAD EBOOKStudy on the rules of U.S. taxation applicable to the U.S. business operations of foreign entities, including selected Sections of the Internal Revenue Code and Treasury regulations, and an extract from the Senate Committee Report on the Foreign Investors Tax Act of 1966.
Author: Peggy B. Musgrave
Publisher:
Published: 1969
Total Pages: 204
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
Published: 1979
Total Pages: 264
ISBN-13:
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