Price: € 99 / $ 126
Pages: 482
Published: 2002
ISBN:  90 7607 844 0

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Taxing Portfolio Income in Global Financial Markets
Author: Dr Doron Herman - Doctoral Series: Vol. 2
Summary

An examination of the taxation of portfolio income (dividends, interest and capital gains) in the context of global financial markets.

The book offers both an explanation of the current patterns of international taxation in this area, and provides a normative analysis of what the patterns should look like.


View sample chapter     |    View table of contents
Main contents
  • Survey of the system ”global financial markets“.
  • Theory underlying international portfolio income taxation and the current practices of countries in taxing such income.
  • Inter-governmental cooperative patterns in areas adjunct to taxation, such as trade, bank and securities regulation, and money laundering compared with findings concerning international taxation.
  • Conclusions regarding the forces that shape the patterns of cooperation observed generally in international taxation, and specifically in issues related to portfolio income taxation.
  • The likely shape of developments to come.
In addition, several normative insights emerge, namely the predominance of information as a factor in the efficient taxation of portfolio income; the superiority of solutions based on an efficient exchange of information over those based on source taxation; tax evasion as the appropriate focus of anti-harmful tax competition efforts; and an OECD-led, broad membership-based multilateral organization as the locus of choice for cooperative action on solutions that are based on coordination, as opposed to harmonization, of national tax systems.
About the Author
Dr Doron Herman is a tax lawyer with S. Friedman & Co. in Tel Aviv, Israel. He is the author of several articles on Israeli taxation.
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality.
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe
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