Premium
International Tax Issues Surrounding Cross‐Border Security Investments, Including Implications of Recent Revisions of the U.S. Tax Code
Author(s) -
Hammer Richard M.,
Crawford Charles T.
Publication year - 1989
Publication title -
journal of international financial management and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.818
H-Index - 37
eISSN - 1467-646X
pISSN - 0954-1314
DOI - 10.1111/j.1467-646x.1989.tb00010.x
Subject(s) - disadvantage , business , tax avoidance , tax credit , international economics , tax reform , economics , finance , international trade , double taxation , public economics , monetary economics , political science , law
This article demonstrates how international tax considerations can affect international security investments. The investor who ignores international tax factors puts himself at a disadvantage relative to those who are atuned to international tax developments. Similarly, financial managers interested in successfully raising funds in foreign capital markets would do well to examine the tax implications of their international security offerings from the target investor's viewpoint.