Taxing offshore investment income john prebble isbn 9780954504854 kostenloser versand fur alle bucher mit versand und verkauf duch amazon. Foreign investment fund regimes originally targeted investments in offshore mutual funds by attributing the investors share of the annual income of a fund to the local investor and taxing that investors share as it accrued nowadays regimes capture not only the income of mutual funds but also of listed investment companies of superannuation funds of portfolio investments and even of savings that compound on life insurance premiums in short the income of most residents offshore . The taxation of offshore investment income is the subject of an increasing focus of legislative activity throughout the world the reason is that offshore investment gives rise to problems of residence and of source caused in particular by the interposition of non natural persons between income and the natural person who enjoys the economic benefit of that income for similar reasons there are issues of deferral and of coverting income into capital in short there is a large gap . Taxing offshore investment income edited by john prebble isbn 0 9545048 5 2 published march 2006 increasing numbers of taxpayers who taxing offshore investment income nov 03 2020 posted by michael crichton public library text id b335dc46 online pdf ebook epub library made a capital gain on an overseas asset have interests in foreign companies or foreign trusts or have a foreign life insurance . Taxing offshore investment income edited by john prebble isbn 0 9545048 5 2 published march 2006 increasing numbers of taxpayers who invest abroad are able to reduce the tax they pay to defer when they pay it and to decide to whom they pay it in response several countries have enacted what have become known as offshore or foreign taxing offshore investment income edited by john prebble often