Jurisdictional Taxing Rights of Sovereign Wealth Funds

Journal
Author
Joseph, S-A.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.