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2024 | OriginalPaper | Buchkapitel

12. The Impact of Tax Laws and International Treaties on Sovereign Wealth Funds

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Abstract

The Palgrave Handbook of Sovereign Wealth Funds aims to provide a comprehensive analysis of SWFs from a multidimensional perspective. It spans the gamut from theoretical to practical while offering the right balance of detailed and user-friendly coverage. Discussion of relevant research permeates the handbook. This volume helps fill the gap by showing how SWFs are a growing and dynamic force in international finance. This chapter discusses the book’s distinguishing features, intended audience, and structure. It provides an overview of each section and chapter.

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Literatur
Zurück zum Zitat U.S. Code § 892(a). Income of Foreign Governments and of International Organizations. U.S. Code § 892(a). Income of Foreign Governments and of International Organizations.
Zurück zum Zitat Avi-Yonah, Reuven. 2009. International Tax as International Law. Cambridge, UK: Cambridge University Press. Avi-Yonah, Reuven. 2009. International Tax as International Law. Cambridge, UK: Cambridge University Press.
Zurück zum Zitat Bassan, Fabio. 2015. SWFs and Taxation: National, Bilateral and Multilateral Approach. In Research Handbook on Sovereign Wealth Funds and International Investment Law, ed. Fabio Bassan, 206–220. Cheltenham, U.K. and Northampton, MA: Edward Elgar Publishing.CrossRef Bassan, Fabio. 2015. SWFs and Taxation: National, Bilateral and Multilateral Approach. In Research Handbook on Sovereign Wealth Funds and International Investment Law, ed. Fabio Bassan, 206–220. Cheltenham, U.K. and Northampton, MA: Edward Elgar Publishing.CrossRef
Zurück zum Zitat Federal Republic of Nigeria. 2004. Diplomatic Immunities and Privileges Act. Section 9, CAP. D9 L.F.N. 2004. Federal Republic of Nigeria. 2004. Diplomatic Immunities and Privileges Act. Section 9, CAP. D9 L.F.N. 2004.
Zurück zum Zitat Fleischer, Victor. 2009. A Theory of Taxing Sovereign Wealth. New York University Law Review 84 (2): 440–513. Fleischer, Victor. 2009. A Theory of Taxing Sovereign Wealth. New York University Law Review 84 (2): 440–513.
Zurück zum Zitat International Forum of Sovereign Wealth Funds. 2008. Sovereign Wealth Funds: Generally Accepted Principles and Practices “Santiago Principles”. International Forum of Sovereign Wealth Funds. 2008. Sovereign Wealth Funds: Generally Accepted Principles and Practices “Santiago Principles”.
Zurück zum Zitat Joseph, Sally-Ann. 2017. Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration. Federal Law Review 45 (1): 17–38.CrossRef Joseph, Sally-Ann. 2017. Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration. Federal Law Review 45 (1): 17–38.CrossRef
Zurück zum Zitat Knoll, Michael S. 2009. Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States? Southern California Law Review 82 (4): 703–767. Knoll, Michael S. 2009. Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States? Southern California Law Review 82 (4): 703–767.
Metadaten
Titel
The Impact of Tax Laws and International Treaties on Sovereign Wealth Funds
verfasst von
Paul Rose
Copyright-Jahr
2024
DOI
https://doi.org/10.1007/978-3-031-50821-9_12