Taxation of Bond Interest in Countries of the European Common Market

Taxation of Bond Interest in Countries of the European Common Market

A decision to make foreign investments properly ought to take into account the nature of the foreign taxation of income from that investment. Mr. Mihaly examines the nature of the tax imposed by the six countries of the European Economic Community (the Common Market) upon bond interest paid to forei...

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Veröffentlicht in:Taxes (Chicago, Ill.) Ill.), 1962-06, Vol.40 (6), p.429-435
1. Verfasser: Mihaly, Zoltan M
Format: Artikel
Sprache:eng
Schlagworte:
Bonds
Interest
Investments, Foreign
Taxation
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Zusammenfassung:A decision to make foreign investments properly ought to take into account the nature of the foreign taxation of income from that investment. Mr. Mihaly examines the nature of the tax imposed by the six countries of the European Economic Community (the Common Market) upon bond interest paid to foreign residents. Other circumstances being relatively equal, the differences may well impel investment in some of the Common Market countries rather than others
ISSN:0040-0181