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- W2485250535 abstract "In this chapter, we will look at the first of the two broad types of processing used by tax authorities. Remember that the existence of a treaty only generates an entitlement. The way in which that entitlement is delivered to the market, and to the investor, is in the purview of each tax authority. Despite many years of words like “harmonisation”, we have yet to see any really effective attempt deliver the goods. As this book is written, there is a more concerted effort being made through the efforts of Alberto Giovannini, G30, OECD and FISCO. However, even these groupings have a hard and long task ahead.KeywordsMutual FundSource IncomeDocumentary EvidenceFinancial FirmAudit RuleThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves." @default.
- W2485250535 created "2016-08-23" @default.
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- W2485250535 date "2009-01-01" @default.
- W2485250535 modified "2023-09-25" @default.
- W2485250535 title "Relief at Source" @default.
- W2485250535 doi "https://doi.org/10.1057/9780230246850_5" @default.
- W2485250535 hasPublicationYear "2009" @default.
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