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Taxing Offshore Investment Income

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 | #18253247 in Books |  Fiscal Publications |  2006-06-01 | Original language:English | PDF # 1 |  9.21 x.44 x6.14l,.66 | File type: PDF | 208 pages

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The authors, an international panel of experts, address the design and operation of offshore investment fund regimes. They explore questions such as: what interests do they cover? How do regimes calculate, or estimate, residents' shares of income? What credit is there for foreign tax? When do regimes allow residents to set off losses on their foreign investments against domestic income? How is the bite of regimes limited to save costs of compliance and administration or ...

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