3,123 research outputs found

    Regulating Foreign-Based Institutions for Collective Investment: The German Statute, the American Experience, and the OECD Standard Rules

    Full text link
    The purpose of this article is to provide a framework for the comparative and critical examination of the West German Statute Concerning the Distribution of Foreign Investment Shares and the Taxation of their Proceeds of 28 July 1969 and the OECD Standard Rules. The reference point for this framework is the United States Investment Company Act of 1940 which is not only the most pervasive of the regulatory schemes affective collective investment institutions but also undoubtedly the scheme most familiar to most readers. This article will identify a number of the areas in which the American experience with the Investment Company Act of 1940 has obviously been utilized in this process and will provide several suggestions as to the manner in which further contributions to the regulatory process might be drawn from comparative and empirical studies

    Corporate Liquidity, Reserves, and the Accumulated Earnings Tax

    Get PDF

    A FAMILY OF CATION ATPASE-LIKE MOLECULES FROM PLASMODIUM-FALCIPARUM

    Get PDF
    Abstract. We report the nucleotide and derived amino acid sequence of the ATPase 1 gene from Plasmodium falciparum. The amino acid sequence shares homology with the family of "P-type cation transloeating ATPases in conserved regions important for nucleotide binding, conformational change, or phosphorylation. The gene, which is present on chromosome 5, has a product longer than any other reported for a P-type ATPase. Interstrain analysis from 12 parasite isolates by the polymerase chain reaction reveals that a 330-bp nucleotide sequence encoding three cytoplasmic regions conserved in cation ATPases (regions a-c) is of constant length. By contrast, another 360-bp sequence which is one of four regions we refer to as
    • …
    corecore