Taxing Portfolio Income in Global Financial Markets

Taxing Portfolio Income in Global Financial Markets
An examination of the taxation of portfolio income (dividends, interest and capital gains) in the context of global financial markets.

Why this book?

The book offers both an explanation of the current patterns of international taxation in this area, and provides a normative analysis of what the patterns should look like.

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Sample excerpt, including table of contents

This book is part of the IBFD Doctoral Series

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Author(s)

Dr Doron Herman is a tax lawyer with S. Friedman & Co. in Tel Aviv, Israel. He is the author of several articles on Israeli taxation.