Jurisdictional Taxing Rights of Sovereign Wealth Funds

Journal
Joseph, S-A.
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 3
FormatPDF
EUR
40
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45
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In this article, the author considers how the taxing rights of states, with regard to tax treaties, international tax law and the principle of sovereign immunity, affect sovereign wealth funds.